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

Valid from 01/04/2015

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 4 S Acquisition by property trader from individual where chain of transactions breaks down

Qualifying conditions S

12 S Paragraph 11(g)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.