Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

[F16(1)For the purposes of paragraph 2(1)(c), a dwelling which is owned by—S

(a)the buyer's spouse or civil partner,

(b)the buyer's cohabitant,

(c)a person aged under 16 who is a child of—

(i)the buyer,

(ii)the buyer's spouse or civil partner, or

(iii)the buyer's cohabitant,

is to be treated as being owned by the buyer.

[F2(1A)For the purposes of paragraph 8(1), a dwelling which is disposed of by—

(a)the buyer’s spouse or civil partner,

(b)the buyer’s cohabitant,

(c)a person aged under 16 who is a child of—

(i)the buyer,

(ii)the buyer’s spouse or civil partner, or

(iii)the buyer’s cohabitant,

is to be treated as being disposed of by the buyer.]

(2)Sub-paragraphs (1)(a) [F3, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)] do not apply if the buyer and the buyer's spouse or civil partner have separated.

(3)For the purposes of sub-paragraph (2), the parties have separated if—

(a)they no longer live together, and

(b)they do not intend to live together again.

(4)For the purposes of sub-paragraphs (1)(b) [F4, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)], a person is the buyer's cohabitant if the two of them live together as though married to one another.]

Textual Amendments