28 Scottish tax on transactions involving interests in land
Scotland Act 2012 (2012 c 11) | Legislation

Scottish tax on land transactions

28  Scottish tax on transactions involving interests in land

(1)     In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 2 (inserted by section 25) insert—

“Chapter 3
Tax on Transactions Involving Interests in Land
80I Tax on transactions involving interests in land

(1)     A tax charged on any of the following transactions is a devolved tax—

(a)     the acquisition

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