A tax charged on any of the following transactions is a devolved tax—
the acquisition of an estate, interest, right or power in or over land in Scotland;
the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.
The tax may be chargeable—
whether or not there is any instrument effecting the transaction,
if there is such an instrument, regardless of where it is executed, and
regardless of where any party to the transaction is or is resident.