SCHEDULE 14SRelief for certain compulsory purchases
(introduced by section 27)
The reliefS
1SAn 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
Qualifying conditionS
2SThe qualifying condition is that the local authority has made a compulsory purchase order in respect of the chargeable interest for the purpose of facilitating the undertaking or achievement of an activity or purpose mentioned in section 189 of the Town and Country Planning (Scotland) Act 1997 (c.8) by another person.
Commencement Information
I2 Sch. 14 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
InterpretationS
3SFor the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).
Commencement Information
I3 Sch. 14 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2