Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

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Yn ddilys o 01/04/2015

PART 2 S Key concepts

CHAPTER 2 S Provision about particular transactions

General rules for contracts requiring conveyance S

9 Completion without substantial performance S

(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.