Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

The qualifying conditions S

2 S The qualifying conditions are—

(a) that the planning obligation or modification is enforceable against the seller,

(b) that the buyer is a public body, and

(c) the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.