# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 17: Chargeable consideration


(1) Schedule 2 makes provision as to the chargeable consideration for a transaction.
(2) The Scottish Ministers may, by regulations, modify this Act relating to chargeable consideration and make such other provision as they consider appropriate about—
(a) what is to be treated as chargeable consideration,
(b) the determination of the amount or value of chargeable consideration.

---
Source: https://www.legislation.gov.uk/asp/2013/11/section/17 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.