https://revenue.scot/taxes/land-buildings-transaction-tax/lbtt-legislation-guidance/lbtt2001-chargeable-consideration/lbtt2016-meaning-market-value
LBTT2016 - Meaning of market value | Revenue Scotland
LBTT guidance on determining the chargeable consideration in a land transaction where the market value of land or buildings is required to be used.
meaning ofmarket valuerevenuescotland