Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

PART 7 S General and interpretation

Interpretation S

Valid from 01/04/2015

61 Meaning of “subject-matter” and “main subject-matter” S

References in this Act to the subject-matter of a land transaction or a contract are to the chargeable interest acquired (the “main subject-matter”) by virtue of the transaction or contract, together with any interest or right pertaining to it that is acquired with it.