Point in time view as at 01/04/2016.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 62.
For the purpose of this Act “market value” is to be determined as for the purposes of the Taxation of Chargeable Gains Act 1992 (c.12) (see sections 272 to 274 of that Act).
Commencement Information
I1S. 62 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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