Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

3 results

  1. FINANCE|taxation|tax on income

    #654756

    IATE #3567276
    cáin idirbhirt foirgneamh agus talún Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    land and buildings transaction tax
    en
    Definition tax applied in Scotland to residential and commercial land and buildings transactions (including commercial purchases and commercial leases) where a chargeable interest is acquired Reference "Revenue Scotland > Land and Buildings Transaction Tax, https://www.revenue.scot/land-buildings-transaction-tax [1.12.2015]"
    Comment "It replaced UK stamp duty land tax (SDLT) [ IATE:3567275 ] in Scotland from 1 April 2015."
  3. BUSINESS AND COMPETITION|accounting

    #525939

    IATE #53920
    talamh faoi fhoirgnimh agus faoi dhéanmhais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Bauland
    de
    land underlying buildings and structures
    en
    Definition 1.land on which dwellings, nonresidential buildings and structures are constructed or into which their foundations are dug, including yards and gardens deemed an integral part of farm and nonfarm dwellings and access roads to farms. Reference 1.European System of Accounts (ESA) 1995 - EUROSTAT, EC, ECB - ISBN 92-827-7954-8 (EN);
    terrains supportant des bâtiments et des ouvrages de génie civil
    fr