Land and Buildings Transaction Tax (Scotland) Act 2013

Chargeable considerationS

17Chargeable considerationS

(1)Schedule 2 makes provision as to the chargeable consideration for a transaction.

(2)The Scottish Ministers may, by regulations, modify this Act relating to chargeable consideration and make such other provision as they consider appropriate about—

(a)what is to be treated as chargeable consideration,

(b)the determination of the amount or value of chargeable consideration.

Commencement Information

I1S. 17 in force at 1.4.2015 by S.S.I. 2015/108, art. 2