Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

15SThe second transaction is exempt from charge if the financial institution complies with the provisions of this Act relating to the first transaction (including the payment of any tax chargeable on a chargeable consideration that is not less than the market value of the interest and, in the case of the grant of a lease, the rent).

Commencement Information

I1 Sch. 7 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2