Land and Buildings Transaction Tax (Scotland) Act 2013

Qualifying conditions S

2 S The qualifying conditions are—

(a) that the buyer intends to hold—

(i) the subject-matter of the transaction, or

(ii) the greater part of that subject-matter,

for qualifying charitable purposes, and

(b) that the transaction has not been entered into for the purpose of avoiding the tax (whether by the buyer or any other person).

Commencement Information

I1 Sch. 13 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2