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

PART 2 S Key concepts

CHAPTER 1 S Land transactions and chargeable interests

Land transaction S

3 Land transaction S

A land transaction is the acquisition of a chargeable interest.

Commencement Information

I1 S. 3 in force at 1.4.2015 by S.S.I. 2015/108, art. 2