There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2.
2SA land transaction under which the buyer is any of the following is an exempt transaction—
(a)the Scottish Ministers,
(b)the Scottish Parliamentary Corporate Body,
(c)a Minister of the Crown,
(d)the Corporate Officer of the House of Lords,
(e)the Corporate Officer of the House of Commons,
(f)a Northern Ireland department,
(g)the Northern Ireland Assembly Commission,
(h)the Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government,
(i)the National Assembly for Wales Commission,
(j)the National Assembly for Wales.
Commencement Information
I1 Sch. 1 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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