Search Legislation

Land and Buildings Transaction Tax (Scotland) Act 2013

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

63Meaning of “effective date” of a transaction

This section has no associated Explanatory Notes

(1)Except as otherwise provided, the effective date of a land transaction for the purposes of this Act is—

(a)the date of completion, or

(b)such alternative date as the Scottish Ministers may prescribe by regulations.

(2)Other provision as to the effective date of certain land transactions is made by—

(a)section 10(2) (substantial performance of contract without settlement),

(b)section 11(4) (substantial performance of contract requiring conveyance to third party),

(c)section 12(4) (options and rights of pre-emption), and

(d)paragraph 25(2) of schedule 19 (agreement for lease substantially performed etc.).

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?