Land and Buildings Transaction Tax (Scotland) Act 2013

Interpretation S

3 S For the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).

Commencement Information

I1 Sch. 14 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2