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

SCHEDULE 2 S Chargeable consideration

Value added tax S

2 S The chargeable consideration for a transaction includes any value added tax chargeable in respect of the transaction, other than value added tax chargeable by virtue of an option to tax any land under Part 1 of schedule 10 to the Value Added Tax Act 1994 (c.23) made after the effective date of the transaction.

Commencement Information

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