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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 9 – Completion without substantial performance

31.Section 9 provides for the usual case where a contract is completed by a conveyance without having previously been “substantially performed”. The contract and conveyance comprise a single land transaction. In this case, the “effective date” would be the date of completion (i.e. in a normal house purchase, the date of settlement).

32.Defined terms used in this section:

“completion”section 64
“contract”section 65
“effective date”section 63
“substantial performance”section 14

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