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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Section 61

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Section 61. Help about Changes to Legislation

61Meaning of “subject-matter” and “main subject-matter”S

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References in this Act to the subject-matter of a land transaction or a contract are to the chargeable interest acquired (the “main subject-matter”) by virtue of the transaction or contract, together with any interest or right pertaining to it that is acquired with it.

Commencement Information

I1S. 61 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

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