{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-9",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-9.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Completion without substantial performance",
  "text": "(1) If the transaction is completed without previously having been substantially performed, the contract and the transaction effected on completion are treated as parts of a single land transaction.\n(2) In this case the effective date of the transaction is the date of completion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 9 applied (1.4.2015) by The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. 2014/377), arts. 1, 4(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 9 in force at 1.4.2015 by S.S.I. 2015/108, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/section/9",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}