Amendment of returns, period for

Annuities, limited to twelve years' payments

Background

Statutory provisions

Buyer and seller

Chargeable consideration

Chargeable interest

Acquisition and disposal

Generally

Chargeable transaction

Generally

Relief for purchases of 6 or more dwellings

Repayment of additional amount

Contingent consideration

Generally

Contract providing for conveyance to third party

Deemed market value

Exceptions

Transaction involves connected company

Exchanges

Exempt interest

Generally

Interest held by financial institution

Generally

Interpretation

Effective date of a transaction

Major interest

Market value

Residential property

Subject-matter and main subject-matter

Jurisdiction of Scottish tax Tribunal

Key differences from SDLT

General anti-avoidance rule

Leases and licences

Reliefs

Return filing, tax payment and title registration

Tax rate structure

Land transaction

Generally

Legislative design

Options and rights of pre-emption

Overview

Reliefs

Buildings societies

Certain land transactions

Crofting community

Friendly societies

Lighthouse

Military headquarters

Property accepted in satisfaction of tax

Rules for contracts requiring conveyance

Completion without substantial performance

Substantial performance without completion

Structure to commentary

Substantial performance, meaning

Uncertain or unascertained consideration

Generally