Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 Spouses, civil partners, cohabitants and children S

Textual Amendments

F1 Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)

6 (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

F2 Sch. 2A para. 6(1A) inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(a)

F3 Words in sch. 2A para. 6(2) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(b)

F4 Words in sch. 2A para. 6(4) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(c)