Point in time view as at 06/04/2022.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 4.
(1)A chargeable interest is an interest of a kind mentioned in subsection (2) which is not an exempt interest.
(2)The interests are—
(a)a real right or other interest in or over land in Scotland, or
(b)the benefit of an obligation, restriction or condition affecting the value of any such right or interest.
(3)In subsection (2), “land in Scotland” does not include land below mean low water mark.
Commencement Information
I1S. 4 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
