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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Money or money's worth

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Money or money's worth. Help about Changes to Legislation

Money or money's worthS

1SThe chargeable consideration for a transaction is, except as otherwise provided, any consideration in money or money's worth given for the subject-matter of the transaction, directly or indirectly, by the buyer or a person connected with the buyer.

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I1 Sch. 2 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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