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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Point in time view as at 06/04/2022.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 3. Help about Changes to Legislation

3Land transactionS
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A land transaction is the acquisition of a chargeable interest.

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I1S. 3 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

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