The Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014

Fecha Entrada en Vigor:Coming into force on the 01/04/2015
Nº documento:2014 No. 351
 
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Scottish Statutory Instruments

Land And Buildings Transaction Tax

Made

4 th December 2014

Laid before the Scottish Parliament

8 th December 2014

Coming into force

1 st April 2015

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 17(3)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013(1).

Citation and commencement

  1.   This Order may be cited as the Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014 and comes into force on 1 st April 2015.

    Chargeable consideration: qualifying public or educational bodies

  2.   For paragraph 17(2)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (chargeable consideration: qualifying public or educational bodies) substitute—

    “(c) any post-16 education body within the meaning of section 35(1) of the Further and Higher Education (Scotland) Act 2005 (asp 6)(2).”.

    JOHN SWINNEY

    A member of the Scottish Government

    St Andrew’s House,

    Edinburgh

    4 th December 2014

    EXPLANATORY NOTE

    (This note is not part of the Order)

    This Order substitutes paragraph 17(2)(c) of schedule 2 to the Land and...

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