9Completion without substantial performanceS
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.
Modifications etc. (not altering text)
C1S. 9 applied (1.4.2015) by The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. 2014/377), arts. 1, 4(2)
Commencement Information
I1S. 9 in force at 1.4.2015 by S.S.I. 2015/108, art. 2