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

[F1Schedule 16D (introduced by section 27)SGreen Freeports Relief

Textual Amendments

F1Sch. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch.

PART 3SKey terms

Transaction land S

5.In this schedule, “transaction land”, in relation to a land transaction, means land a chargeable interest in which is the subject matter of the transaction.]