http://www.legislation.gov.uk/asp/2013/11/section/3/2015-04-01Land and Buildings Transaction Tax (Scotland) Act 2013An Act of the Scottish Parliament to make provision about the taxation of land transactions.texttext/xmlenStatute Law Database2024-06-03Expert Participation2015-04-01PART 2Key conceptsCHAPTER 1Land transactions and chargeable interestsLand transactionI13Land transactionA land transaction is the acquisition of a chargeable interest.