Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16A paragraph 3

Interpretation

Schedule 16A paragraph 3 defines two key terms used in the schedule relating to relief from LBTT for visiting forces.

  • "Designated" refers to a designation made by or under an Order in Council for the purposes of section 74A of the Finance Act 1960, which deals with relief from stamp duty land tax.
  • "Visiting force" means a body, contingent or detachment of another country's armed forces that is present or will be present in Scotland at the invitation of the UK Government.
  • These definitions support the relief provisions elsewhere in the schedule that exempt certain land transactions involving visiting forces from LBTT.
  • The definitions were introduced by the Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015.

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