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1 toradh

  1. FINANCE|taxation|tax on income

    #654756

    IATE #3567276
    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."