Point in time view as at 01/04/2016.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 8.
(1)This section applies where a contract for a land transaction is entered into under which the transaction is to be completed by a conveyance.
(2)A person is not regarded as entering into a land transaction by reason of entering into the contract.
(3)But see sections 9 and 10.
Commencement Information
I1S. 8 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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