# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 9: Completion without substantial performance


(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.
(2) In this case the effective date of the transaction is the date of completion.

---
Source: https://www.legislation.gov.uk/asp/2013/11/section/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.