# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 8: Contract and conveyance


(1) This section applies where a contract for a land transaction is entered into under which the transaction is to be completed by a conveyance.
(2) A person is not regarded as entering into a land transaction by reason of entering into the contract.
(3) But see sections 9 and 10.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/8 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.