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Land and Buildings Transaction Tax (Scotland) Act 2013

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This is the original version (as it was originally enacted).

8Contract and conveyance
This section has no associated Explanatory Notes

(1)This section applies where a contract for a land transaction is entered into under which the transaction is to be completed by a conveyance.

(2)A person is not regarded as entering into a land transaction by reason of entering into the contract.

(3)But see sections 9 and 10.

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