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

PART 2 Key concepts

CHAPTER 2 Provision about particular transactions

General rules for contracts requiring conveyance

9 Completion without substantial performance

(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.