# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 20


In that case, the tax so chargeable must be calculated by reference to the tax rates and tax bands in force at the effective date of the transaction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/20 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.