http://www.legislation.gov.uk/ukpga/1998/46/section/80IScotland Act 1998An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.1998-11-19texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 Scotland Act 1998s. 80C(2B)(2BA)Finance Act 2026Sch. 2 para. 1s. 8(2)-(4) Part 4ACHAPTER 380I1A tax charged on any of the following transactions is a devolved tax—athe acquisition of an estate, interest, right or power in or over land in Scotland;bthe acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.2The tax may be chargeable—awhether or not there is any instrument effecting the transaction,bif there is such an instrument, regardless of where it is executed, andcregardless of where any party to the transaction is or is resident.Pt. 4A Ch. 3 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 28, 44(2)(b), 44(3)(b) (with s. 28(2))Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)