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This is the original version (as it was originally enacted).

9Completion without substantial performance
This section has no associated Explanatory Notes

(1)If the transaction is completed without previously having been substantially performed, the contract and the transaction effected on completion are treated as parts of a single land transaction.

(2)In this case the effective date of the transaction is the date of completion.

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