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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Condition A

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

Condition AS

8SCondition A is that one person (P) and another (Q) enter into arrangements under which—

(a)P transfers to Q a qualifying interest in land (“the first transaction”), and

(b)P and Q agree that when the interest ceases to be held by Q as mentioned in paragraph 9(b), Q will transfer the interest to P.

Commencement Information

I1 Sch. 8 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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