# Scotland Act 2012, Paragraph 19


In section 108 (linked transactions) after subsection (1) insert—
“(1A) A transaction is not a linked transaction if the land to which it relates is in Scotland.”

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Source: https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.