# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 61: Meaning of “subject-matter” and “main subject-matter”


References in this Act to the subject-matter of a land transaction or a contract are to the chargeable interest acquired (the “main subject-matter”) by virtue of the transaction or contract, together with any interest or right pertaining to it that is acquired with it.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/61 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.