Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 15 paragraph 4

"Modification" of a planning obligation

Schedule 15 paragraph 4 defines what "modification" means in relation to a planning obligation for the purposes of LBTT.

  • The term "modification" of a planning obligation has a specific defined meaning for LBTT purposes.
  • The definition refers to the modification procedures set out in the Town and Country Planning (Scotland) Act 1997.
  • Sections 75A and 75B of that Act allow planning obligations to be modified by agreement or by application to the planning authority.
  • Any modification carried out under these provisions is what is meant by "modification" throughout the LBTT planning obligation rules.

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