Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16B paragraph 1
Exemption for heritage property accepted in lieu of tax
Schedule 16B paragraph 1 provides an exemption from LBTT for land transactions involving property that has been accepted by HMRC in satisfaction of a tax liability, and is then transferred to an approved body under the National Heritage Act 1980.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.