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

SCHEDULE 13 Charities relief

Qualifying conditions

2 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).