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

SCHEDULE 15 Relief for compliance with planning obligations

The qualifying conditions

2 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.