No versions valid at: 01/01/2015
Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Provision of services.
Valid from 01/04/2015
12(1)Where the whole or part of the consideration for a land transaction consists of the provision of services (other than the carrying out of works to which paragraph 11 applies), the value of that consideration is to be taken to be the amount that would have to be paid in the open market to obtain those services.S
(2)This paragraph is subject to paragraph 17 (arrangements involving public or educational bodies).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
