Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 7 para 6

Restrictions on treating the agreement as a taxable event

Schedule 7 paragraph 6 restricts how the agreement between the original buyer (B) and the new buyer (C), referred to in paragraph 2(c), is treated for LBTT purposes, ensuring it does not trigger a tax charge on its own.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.