Paragraph 1 F1
A land transaction entered into with a view to any of the following is exempt from charge—
(a)
building or enlarging barracks or camps for a visiting force,
(b)
facilitating the training in Scotland of a visiting force,
(c)
promoting the health or efficiency of a visiting force.
Annotations
Textual amendments
- F1
Schs. 16A-16C inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(6)