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Land and Buildings Transaction Tax (Scotland) Act 2013
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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 1.
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1The taxS
This section has no associated Explanatory Notes
(1)A tax (to be known as land and buildings transaction tax) is to be charged on land transactions.
(2)The tax is chargeable—
(a)whether or not there is an instrument effecting the transaction,
(b)if there is such an instrument, whether or not it is executed in Scotland, and
(c)whether or not any party to the transaction is present, or resident, in Scotland.
(3)The Tax Authority is to be responsible for the collection and management of the tax.
Commencement Information
I1S. 1 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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