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For example, 21/01/2022
Chapter 1 of the LBTT legislation guidance covering how Land and Buildings Transaction Tax works.
The guidance in this chapter is set out as follows:
Defining a land transaction for LBTT purposes.
Circumstances under which a chargeable interest is acquired or disposed
The effective date for LBTT.
Contract and conveyance in a LBTT transaction.
Contract providing for conveyance to third party.
LBTT guidance on options and rights of pre-emption.
Flowchart illustrating how LBTT works.
Section 36 LBTT(S)A 2013 defines what the relevant date is for different
Select an option
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