The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014

Fecha Entrada en Vigor:Coming into force on the 01/04/2015
Nº documento:2014 No. 352
 
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Scottish Statutory Instruments

Charities

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 Regulations in exercise of the power conferred by paragraph 15(3)(d) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013(1).

Citation and commencement

  1.   These Regulations may be cited as the Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014 and come into force on 1 st April 2015.

    Specification of relevant territories

  2.   The following territories are specified as relevant territories for the purpose of paragraph 15(1)(b)(i) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (definition of “charity” for the purposes of charities relief)—

    (a) the Republic of Iceland;

    (b) the Principality of Liechtenstein; and

    (c) the Kingdom of Norway.

    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 Regulations)

    These Regulations specify the Republic of Iceland, the Principality...

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