# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3


For the purposes of this schedule it does not matter how the acquisition is effected (so this provision applies where the acquisition is effected by agreement).

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/14/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-14/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.