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The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023

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Draft Legislation:

This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 No. 280

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 16D which provides for a new relief in connection with the acquisition of interests in land that are located in Green Freeport tax sites.

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