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

SCHEDULE 1 Exempt transactions

Power to add, vary or remove exemptions

8 The Scottish Ministers may, by regulations, modify this schedule so as to—

(a) add a description of land transaction as an exempt transaction,

(b) provide that a description of land transaction is no longer an exempt transaction,

(c) vary a description of an exempt transaction.