Chwilio Deddfwriaeth

Land and Buildings Transaction Tax (Scotland) Act 2013

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

2Overview

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This Act is arranged as follows—

  • Part 2 makes provision for the key concepts underlying the tax including—

    (a)

    which transactions are land transactions,

    (b)

    which interests are, and which are not, chargeable interests in land,

    (c)

    when a chargeable interest is acquired and the treatment of transactions involving contracts which require to be completed by conveyance as well as other kinds of transaction,

    (d)

    which land transactions are, and which are not, chargeable transactions,

    (e)

    what is, and what is not, chargeable consideration in relation to a chargeable transaction,

  • Part 3 makes provision for—

    (a)

    the amount of tax payable,

    (b)

    relief from the tax, and

    (c)

    who is liable to pay the tax,

  • Part 4 provides for returns relating to land transactions and for the payment of the tax,

  • Part 5 contains provision about the application of the Act in relation to certain types of buyer, including companies, partnerships and trusts,

  • Part 6 contains provision about the application of the Act to leases and non-residential licences,

  • Part 7 contains general provision, including provisions about the Tax Authority and definitions of expressions used in the Act,

  • Part 8 contains provisions on subordinate legislation powers and commencement as well as other final provisions.

Yn ôl i’r brig

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