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

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Valid from 01/04/2015

PART 2 S Key concepts

CHAPTER 3 S Chargeable transactions and chargeable consideration

Chargeable transaction S

15 Chargeable transaction S

A land transaction is a chargeable transaction unless it is—

(a) an exempt transaction, or

(b) otherwise exempt from charge.