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 5 S Withdrawal of relief

Relief under Part 3 S

15 S Paragraph 14(b) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.