Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

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

This section has no associated Explanatory Notes

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.