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Land and Buildings Transaction Tax (Scotland) Act 2013

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Status:

Point in time view as at 06/04/2022.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Power to add, vary or remove exemptions. Help about Changes to Legislation

Power to add, vary or remove exemptionsS

8SThe Scottish Ministers may, by regulations, modify this schedule so as to—

(a)add a description of land transaction as an exempt transaction,

(b)provide that a description of land transaction is no longer an exempt transaction,

(c)vary a description of an exempt transaction.

Commencement Information

I1 Sch. 1 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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