# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 3: Land transaction


A land transaction is the acquisition of a chargeable interest.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.