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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Condition E

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Point in time view as at 01/04/2015.

Changes to legislation:

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

Condition ES

12SCondition E is that the total of the payments of capital made to Q before the termination of the bond is not less than 60% of the value of the interest in the land at the time of the first transaction.

Commencement Information

I1 Sch. 8 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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