Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

14 SThe fact that the beneficiary gives consent does not mean that there is chargeable consideration for the acquisition.

Commencement Information

I1 Sch. 18 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2