Point in time view as at 01/04/2016.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 28.
(1)The buyer is liable to pay the tax in respect of a chargeable transaction.
(2)As to the liability of buyers acting jointly, see—
(a)section 48(2)(c) (joint buyers),
(b)paragraph 3 of schedule 17 (partnerships), and
(c)paragraphs 15 to 18 of schedule 18 (trusts).
Commencement Information
I1S. 28 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
