Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 4 S Acquisition by property trader from individual where chain of transactions breaks down

Full relief S

9 S Where a dwelling (“the old dwelling”) is acquired by a property trader from an individual (whether alone or with other individuals), the acquisition is exempt from charge if the qualifying conditions are met.

Commencement Information

I1 Sch. 4 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2