# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6


The agreement mentioned in paragraph 2(c) is not to be treated—
(a) as substantially performed unless and until the third transaction is entered into (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/6 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.