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