The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland)...
This Order specifies the first tax rates and tax bands for land and buildings transaction tax, which is introduced by the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the LBTT(S) Act 2013”)...
View ArticleThe Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015The...
This Order specifies the first standard rate and lower rate for Scottish landfill tax. The standard rate is £82.60 and the lower rate is £2.60. Tax is to be calculated by reference to the weight and...
View ArticleThe Land and Buildings Transaction Tax (Sub-sale Development Relief and...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the Act”) to insert a new schedule 10A which provides for a targeted relief. The targeted relief is to provide relief from...
View ArticleThe Land and Buildings Transaction Tax (Addition and Modification of Reliefs)...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in relation to reliefs from land and buildings transaction tax.
View ArticleThe Advice and Assistance (Assistance by Way of Representation) (Scotland)...
These Regulations amend the Advice and Assistance (Assistance By Way of Representation) (Scotland) Regulations 2003 (“the principal Regulations”) in consequence of amendments made to the Children’s...
View ArticleThe Advice and Assistance (Assistance by Way of Representation) (Scotland)...
These Regulations amend the Advice and Assistance (Assistance by Way of Representation) (Scotland) Regulations 2003 (“the Principal Regulations”). They add applications under the Double Jeopardy...
View ArticleThe Legal Aid and Advice and Assistance (Miscellaneous Amendments) (Scotland)...
These Regulations amend the Civil Legal Aid (Scotland) (Fees) Regulations 1989, the Criminal Legal Aid (Scotland) (Fees) Regulations 1989, the Criminal Legal Aid (Scotland) Regulations 1996, the...
View ArticleThe Local Government Finance (Scotland) Amendment Order 2015The Local...
This Order amends the Local Government Finance (Scotland) Order 2015 by replacing Schedule 1 to that Order with the Schedule 1 set out in Schedule 1 to this Order and by replacing Schedule 2 to that...
View ArticleThe Local Government Finance (Scotland) Amendment Order 2015The Local...
This Order amends the Local Government Finance (Scotland) Order 2015 by replacing Schedule 1 to that Order with the Schedule 1 set out in Schedule 1 to this Order and by replacing Schedule 2 to that...
View ArticleThe Scottish Landfill Tax (Exemption Certificates) Order 2015The Scottish...
This Order comes into force on 1st April 2015. It provides that exemption certificates may be issued by Revenue Scotland to the Scottish Environment Protection Agency, Scottish local authorities and...
View ArticleThe Advice and Assistance (Assistance by Way of Representation) (Scotland)...
These Regulations amend the Advice and Assistance (Assistance by Way of Representation) (Scotland) Regulations 2003 (“the principal Regulations”) to make Assistance by Way of Representation (“ABWOR”)...
View ArticleThe Scottish Landfill Tax (Administration) Amendment Regulations 2015The...
These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015. Regulations 10 and 11 make provision for the purposes of the Scottish landfill tax in relation to weigh bridges for...
View ArticleThe Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland)...
This Order specifies the first tax rates and tax bands for land and buildings transaction tax, which is introduced by the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the LBTT(S) Act 2013”)...
View ArticleThe Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015The...
This Order specifies the first standard rate and lower rate for Scottish landfill tax. The standard rate is £82.60 and the lower rate is £2.60. Tax is to be calculated by reference to the weight and...
View ArticleThe Land and Buildings Transaction Tax (Sub-sale Development Relief and...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the Act”) to insert a new schedule 10A which provides for a targeted relief. The targeted relief is to provide relief from...
View ArticleThe Land and Buildings Transaction Tax (Addition and Modification of Reliefs)...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in relation to reliefs from land and buildings transaction tax.
View ArticleThe Advice and Assistance (Assistance by Way of Representation) (Scotland)...
These Regulations amend the Advice and Assistance (Assistance By Way of Representation) (Scotland) Regulations 2003 (“the principal Regulations”) in consequence of amendments made to the Children’s...
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