http://www.legislation.gov.uk/asp/2013/11/schedule/13/crossheading/the-relief
Land and Buildings Transaction Tax (Scotland) Act 2013
An Act of the Scottish Parliament to make provision about the taxation of land transactions.
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Statute Law Database
2024-05-09
Expert Participation
2023-10-01
Land and Buildings Transaction Tax (Scotland) Act 2013
sch. 2A
para. 6(1A)
The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
art. 6(a)
art. 1
Land and Buildings Transaction Tax (Scotland) Act 2013
sch. 2A
para. 8(1)(d)
The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
art. 7(5)
art. 1
Land and Buildings Transaction Tax (Scotland) Act 2013
sch. 2A para. 9B9C and cross-headings
The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
art. 8
art. 1
Land and Buildings Transaction Tax (Scotland) Act 2013
sch. 6A
The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024
sch.
art. 1
SCHEDULE 13Charities relief
The relief
I11
A land transaction is exempt from charge if the buyer is a charity and the qualifying conditions are met.