Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

17Chargeable considerationS
This section has no associated Explanatory Notes

(1)Schedule 2 makes provision as to the chargeable consideration for a transaction.

(2)The Scottish Ministers may, by regulations, modify this Act relating to chargeable consideration and make such other provision as they consider appropriate about—

(a)what is to be treated as chargeable consideration,

(b)the determination of the amount or value of chargeable consideration.