# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 22


In relation to a transaction effected on completion of a contract that was substantially performed before completion, paragraph 21 applies as if references to the effective date of the transaction were to the date on which the contract was substantially performed.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/22 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.