# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 11


The agreement mentioned in paragraph 7(c) is not to be treated—
(a) as substantially performed unless and until the whole interest purchased by the institution under the first transaction has been transferred (and accordingly section 14 does not apply), or
(b) as a distinct land transaction by virtue of section 12 (options and rights of pre-emption).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/11 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.