Paragraph 2 Full reliefF1
(1)
This paragraph applies to a land transaction if—
(a)
at least 90% of the chargeable consideration for the transaction is attributable to qualifying investment zone land, and
(b)
the effective date of the transaction is within the period beginning on 26 February 2026 and ending on 25 February 2031.
(2)
The transaction is exempt from charge.
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.