
1 
These Regulations may be cited as the Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014 and come into force on 1st April 2015.
2 
The following territories are specified as relevant territories for the purpose of paragraph 15(1)(b)(i) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (definition of “charity” for the purposes of charities relief)—
(a) the Republic of Iceland;
(b) the Principality of Liechtenstein; and
(c) the Kingdom of Norway.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th December 2014