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Land and Buildings Transaction Tax (Scotland) Act 2013

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Status:

Point in time view as at 06/04/2022.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 9. Help about Changes to Legislation

9Completion without substantial performanceS
This section has no associated Explanatory Notes

(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.

Modifications etc. (not altering text)

Commencement Information

I1S. 9 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

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