Chwilio Deddfwriaeth

Chwiliad Uwch

Land and Buildings Transaction Tax (Scotland) Act 2013

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Chargeable interest

4Chargeable interest
Nodiadau EsboniadolDangos EN

(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.

5Exempt interest
Nodiadau EsboniadolDangos EN

(1)An interest is exempt if it is a security interest.

(2)In subsection (1) a “security interest” means a real right or other interest in or over land held for the purpose of securing the payment of money or the performance of any other obligation.

(3)See also paragraphs 21 to 24 of schedule 7 (which make additional provision about exempt interests in relation to alternative property finance arrangements).

(4)The Scottish Ministers may, by regulations, modify this section so as to—

(a)provide that a description of a real right or other interest in or over land is an exempt interest,

(b)provide that a description of a real right or other interest in or over land is no longer to be an exempt interest,

(c)vary a description of an exempt interest.

Yn ôl i’r brig

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