Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.
7. Annex A: Draft Legislative Provisions
The Draft Legislative Provisions is available from the supporting filesContact
Email: devolvedtaxes@gov.scot
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