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

PART 2 Key concepts

CHAPTER 2 Provision about particular transactions

General rules for contracts requiring conveyance

8 Contract and conveyance

(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.