Land and Buildings Transaction Tax (Scotland) Act 2013

8Contract and conveyanceS
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.

Commencement Information

I1S. 8 in force at 1.4.2015 by S.S.I. 2015/108, art. 2