Related Commentary  Related HMRC Manuals

75  [Omitted by SCA 2012, s. 29 and Sch. 3, para. 15.]


S. 75 omitted by SCA 2012, s. 29 and Sch. 3, para. 15, with effect in relation to land transactions, with an effective date on or after 1 April 2015.

“Crofting community right to buy

75(1)  This section applies where–

(a)a chargeable transaction is entered into in pursuance of the crofting community right to buy, and

(b)under that transaction two or more crofts are being bought.

75(1A)  In that case, the amount of tax is determined as follows–

Step 1

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