Publication - Consultation paper

Land and Buildings Transaction Tax: consultation on an amendment to group relief

Published: 19 Mar 2018
Directorate:
Financial Strategy Directorate
Part of:
Economy, Housing
ISBN:
9781788517188

A consultation to gather views on a draft amendment to the group relief provisions in schedule 10 of the Land and Buildings Transaction Tax Act 2013.

14 page PDF

334.8 kB

14 page PDF

334.8 kB

Contents
Land and Buildings Transaction Tax: consultation on an amendment to group relief
List of Consultation Questions

14 page PDF

334.8 kB

List of Consultation Questions

Question 1: Do you agree that the draft instrument provided for in Annex A will achieve an outcome consistent with the equivalent group relief arrangements available under SDLT? If not, please provide comment, providing any relevant suggestions for legislative amendment.

Question 2: Do you consider that the proposed amendment to the legislation will reduce the effectiveness of existing arrangements or result in any new areas of potential tax avoidance?

Question 3: Do you have any other comments, not covered by the previous questions, on the draft legislation in Annex A?

Question 4: Do you think that the legislation in Annex A will, in any way, impact upon equal opportunities, human rights, businesses, island communities, privacy and/or sustainable development in Scotland?


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