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

SCHEDULE 16 Public bodies relief

The relief

2 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.