Please note:
All reference to 'Parts' and 'sections' are from the Land and Buildings Transaction Tax (Scotland) Act 2013. For more information about understanding Explanatory Notes Rhagor o Adnoddau.
Schedule 4 – Relief for certain acquisitions of residential property
Schedule 6 – Relief for certain acquisitions by Registered Social Landlords
Schedule 8 – Relief for alternative finance investment bonds
Schedule 12 – Relief for incorporation of limited liability partnership
Schedule 15 – Relief for compliance with planning obligations
Part 3 – Amount of Tax Chargeable: Consideration Other Than Rent
Part 5 – Chargeable Consideration: Rent and Consideration Other Than Rent
- Blaenorol
- Nodiadau Esboniadol Tabl o’r Cynnwys
- Nesaf