Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 14 paragraph 3

Method of acquisition is irrelevant

Schedule 14 paragraph 3 establishes that the method by which a compulsory purchase is carried out has no bearing on how the provisions of this schedule apply.

• The schedule applies regardless of the method used to effect the acquisition
• This includes acquisitions completed by way of voluntary agreement between the parties
• The key factor is that the acquisition falls within the scope of the schedule, not the mechanism used
• This ensures consistent tax treatment across all forms of compulsory purchase, whether contested or agreed