Land and Buildings Transaction Tax (Scotland) Act 2013

Full relief S

[F1 2. (1) This paragraph applies to a land transaction if—

(a) at least 90% of the chargeable consideration for the transaction is attributable to qualifying green freeport land, and

(b) the effective date of the transaction is within the period beginning on 1 October 2023 and ending on 30 September 2028.

(2) The transaction is exempt from charge.]

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.