2SThe 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.
Commencement Information
I1 Sch. 16 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2