Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 14 S Relief for certain compulsory purchases

The relief S

1 S An acquisition of a chargeable interest by a local authority is exempt from charge if the qualifying condition is met.

Commencement Information

I1 Sch. 14 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2