Land and Buildings Transaction Tax (Scotland) Act 2013

Postponed consideration S

3 S The amount or value of the chargeable consideration for a transaction is to be determined without any discount for postponement of the right to receive it or any part of it.

Commencement Information

I1 Sch. 2 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2