Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 9.
Valid from 01/04/2015
(1)If the transaction is completed without previously having been substantially performed, the contract and the transaction effected on completion are treated as parts of a single land transaction.
(2)In this case the effective date of the transaction is the date of completion.
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