{
  "url": "https://openlegislation.uk/scotland-act-2012/section-28",
  "json_url": "https://openlegislation.uk/scotland-act-2012/section-28.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Scottish tax on transactions involving interests in land",
  "text": "(1) In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 2 (inserted by section 25) insert—\n“CHAPTER 3\nTax on transactions involving interests in land\nTax on transactions involving interests in land\n80I (1) A tax charged on any of the following transactions is a devolved tax—\n(a) the acquisition of an estate, interest, right or power in or over land in Scotland;\n(b) the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.\n(2) The tax may be chargeable—\n(a) whether or not there is any instrument effecting the transaction,\n(b) if there is such an instrument, regardless of where it is executed, and\n(c) regardless of where any party to the transaction is or is resident.\nCertain transactions not taxable\n80J (1) Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.\n(2) The following persons are not to be liable to pay a tax imposed under section 80I—\nGovernment\nA Minister of the Crown\nThe Scottish Ministers\nA Northern Ireland department\nThe Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government\nParliament etc\nThe Corporate Officer of the House of Lords\nThe Corporate Officer of the House of Commons\nThe Scottish Parliamentary Corporate Body\nThe Northern Ireland Assembly Commission\nThe National Assembly for Wales Commission\nThe National Assembly for Wales.”\n(2) Tax may not be charged in accordance with the provisions inserted by this section on a land transaction within the meaning of Part 4 of the Finance Act 2003 unless section 29 (disapplication of UK stamp duty land tax) has effect in relation to that transaction.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/11/section/28",
    "retrieved_at": "2026-10-29T09:08:48.797797+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."
}