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

SCHEDULE 3 S Sale and leaseback relief

The relief S

1 S The leaseback element of a sale and leaseback arrangement is exempt from charge if the qualifying conditions are met.

Commencement Information

I1 Sch. 3 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2