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

SCHEDULE 15 S Relief for compliance with planning obligations

“Planning obligation” and “modification” S

3 S “Planning obligation” means an agreement made under section 75 of the Town and Country Planning (Scotland) Act 1997 (c.8).

Commencement Information

I1 Sch. 15 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2