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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- PART 7
- Linked transactions
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Linked transactions
57Linked transactions
(1)Transactions are linked for the purposes of this Act if they form part of a single scheme, arrangement or series of transactions between the same seller and buyer or, in either case, persons connected with them.
(2)Where there are two or more linked transactions with the same effective date, the buyer, or all of the buyers if there is more than one, may make a single return as if all of those transactions that are notifiable were a single notifiable transaction.
(3)Where two or more buyers make a single return in respect of linked transactions, section 48 applies as if—
(a)the transaction in question were a single transaction, and
(b)those buyers were buyers acting jointly.
(4)This section is subject to section 13(1) (exchanges).
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