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

PART 7 S General and interpretation

Interpretation S

61 Meaning of “subject-matter” and “main subject-matter” S

References in this Act to the subject-matter of a land transaction or a contract are to the chargeable interest acquired (the “main subject-matter”) by virtue of the transaction or contract, together with any interest or right pertaining to it that is acquired with it.

Commencement Information

I1 S. 61 in force at 1.4.2015 by S.S.I. 2015/108, art. 2