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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Land transaction

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Land transaction. Help about Changes to Legislation

Land transactionS

3Land transactionS

A land transaction is the acquisition of a chargeable interest.

Commencement Information

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

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