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Land and Buildings Transaction Tax (Scotland) Act 2013

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

The Act

Part 2 – Key Concepts

Chapter 2 of Part 2 – Provision about Particular Transactions
Exchanges
Section 13 – Exchanges

42.Section 13 provides that, where parties enter into transactions that involve an exchange of land, they are treated as if they had entered into two separate land transactions which are not linked. Exchanges are often known as “excambions” in Scotland. Paragraphs 5 and 6 of schedule 2 are also relevant to exchanges.

43.Defined terms used in this section:

“buyer”section 7
“linked transaction”section 57

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Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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