# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1: Overview


(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/n1/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-n1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.