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Land and Buildings Transaction Tax (Scotland) Act 2013

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Status:

Point in time view as at 01/04/2015.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 3. Help about Changes to Legislation

3Land transactionS
This section has no associated Explanatory Notes

A land transaction is the acquisition of a chargeable interest.

Commencement Information

I1S. 3 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

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