The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014
These Regulations specify the Republic of Iceland, the Principality of Liechtenstein and the Kingdom of Norway as relevant territories for the purpose of the meaning of a relevant territory in paragraph 15(3) of schedule 13 to the Land and Buildings Transaction Tax (Scotland) Act 2013. That schedule provides for charities relief in connection with land and buildings transaction tax.