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Land and Buildings Transaction Tax (Scotland) Act 2013

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2. Help about Changes to Legislation

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2SA land transaction is exempt from charge if the seller and buyer are companies that at the effective date of the transaction are members of the same group.

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I1 Sch. 10 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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