Beta This is a new service. Your feedback will help us to improve it.
Please enable Javascript to use the accessibility tools
SETS system update Monday 5 July: The system will be unavailable between 18:00 to 18:30 for essential maintenance. We apologise for any inconvenience.
For example, 21/01/2022
Chapter 5 of the LBTT legislation guidance covering particular transactions and bodies including exchanges, companies, unit trust schemes etc.
LBTT guidance on partnerships (see LBTT7001) and trusts (see LBTT8001) are provided separately.
The LBTT(S)A 2013 includes rules for particular bodies or particular types of transactions. These include rules for:
LBTT5002 – Exchanges LBTT guidance on land transactions involving exchanges of major interests in land. LBTT guidance on land transactions
LBTT5003 - Companies and other organisations LBTT guidance on companies and other organisations, including who can act for a company and who can act for an unincorporated
LBTT5004 - Company in liquidation or administration LBTT guidance on the rules which apply when a company is in liquidation or administration.
LBTT5005 - Unit trust schemes LBTT guidance on unit trust schemes. LBTT guidance on unit trust schemes. Read more about LBTT5005
LBTT5007 - Persons acting in a representative capacity etc. LBTT guidance on person(s) acting in a representative capacity, including executors or administrators of the
LBTT5008 - Industrial and Provident Societies LBTT guidance on Industrial and Provident Societies. LBTT guidance on Industrial and Provident
LBTT5009 - Connected Persons Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013) Application Section 58 LBTT(S)A 2013 states that section 1122 of the
Select an option
JavaScript is required for the best user experience. Without it you will experience limited functionality.
