Land and Buildings Transaction Tax (Scotland) Act 2013

Overview S

[F1 1. (1) This schedule provides for relief in the case of transactions relating to land in a green freeport tax site.

(2) It is arranged as follows—

• Part 2 makes provision about the circumstances in which relief is available,

• Part 3 defines key terms,

• Part 4 makes provision about withdrawal of the relief,

• Part 5 makes provision about cases involving alternative finance arrangements.]

Textual Amendments

F1 Sch. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch.