Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

The relief S

1 S A land transaction entered into on, in consequence of or in connection with a reorganisation effected by or under an enactment is exempt from charge if the buyer and seller are both public bodies.

2 S The Scottish Ministers may, by order, provide that a land transaction that is not entered into as mentioned in paragraph 1 is exempt from charge if—

(a) the transaction is effected by or under an enactment specified in the order, and

(b) either the buyer or the seller is a public body.