Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 1 S Exempt transactions

No chargeable consideration S

1 S A land transaction is an exempt transaction if there is no chargeable consideration for the transaction.

Commencement Information

I1 Sch. 1 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2