Paragraph 5 Transaction landF1
In this schedule, “transaction land”, in relation to a land transaction, means land a chargeable interest in which is the subject matter of the transaction.
Annotations
Textual amendments
- F1
Sch. 16E inserted (26.2.2026) by The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 (S.S.I. 2026/110), art. 1(1), sch.