Paragraph 1 OverviewF1
(1)
This schedule provides for relief in the case of transactions relating to land in an investment zone tax site.
(2)
It is arranged as follows—
Part 2 makes provision about the circumstances in which relief is available
Part 3 defines key terms,
Part 4 makes provision about withdrawal of the relief,
Part 5 makes provision about cases involving alternative finance arrangements.
Annotations
Textual amendments
- F1
Sch. 16E inserted (26.2.2026) by The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 (S.S.I. 2026/110), art. 1(1), sch.