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Land and Buildings Transaction Tax (Scotland) Act 2013
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7Buyer and sellerS
This section has no associated Explanatory Notes
(1)The buyer, in relation to a land transaction, is the person who acquires the subject-matter of the transaction.
(2)But a person is treated as the buyer only where that person has given consideration for, or is a party to, the transaction.
(3)The seller, in relation to a land transaction, is the person who disposes of the subject-matter of the transaction.
Commencement Information
I1S. 7 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
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