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Land and Buildings Transaction Tax (Scotland) Act 2013
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15Chargeable transactionS
This section has no associated Explanatory Notes
A land transaction is a chargeable transaction unless it is—
(a)an exempt transaction, or
(b)otherwise exempt from charge.
Commencement Information
I1S. 15 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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