F1Schedule 16D (introduced by section 27)Green Freeports Relief
Annotations:
Amendments (Textual)
PART 3Key terms
5Transaction land
In this schedule, “transaction land”, in relation to a land transaction, means land a chargeable interest in which is the subject matter of the transaction.
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.