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Paragraph 1 OverviewF1

(1)

This schedule provides for relief in the case of transactions relating to land in a green freeport 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. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch.