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

PART 2 S Key concepts

CHAPTER 3 S Chargeable transactions and chargeable consideration

Chargeable transaction S

15 Chargeable transaction S

A land transaction is a chargeable transaction unless it is—

(a) an exempt transaction, or

(b) otherwise exempt from charge.

Commencement Information

I1 S. 15 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

16 Exempt transaction S

A transaction is exempt if schedule 1 provides that it is so exempt.

Commencement Information

I2 S. 16 in force at 1.4.2015 by S.S.I. 2015/108, art. 2