The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014
| Jurisdiction | Scotland |
| Citation | SSI 2014/352 |
| Year | 2014 |
2014No. 352
CHARITIES
LAND AND BUILDINGS TRANSACTION TAX
The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014
4thDecember2014
8thDecember2014
1stApril2015
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 1st April 2015.
Specification of relevant...
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