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Land and Buildings Transaction Tax (Scotland) Act 2013
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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 4.
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4Chargeable interestS
This section has no associated Explanatory Notes
(1)A chargeable interest is an interest of a kind mentioned in subsection (2) which is not an exempt interest.
(2)The interests are—
(a)a real right or other interest in or over land in Scotland, or
(b)the benefit of an obligation, restriction or condition affecting the value of any such right or interest.
(3)In subsection (2), “land in Scotland” does not include land below mean low water mark.
Commencement Information
I1S. 4 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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