Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

14 SThe fact that the beneficiary gives consent does not mean that there is chargeable consideration for the acquisition.

Commencement Information

I1 Sch. 18 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2