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 3 S Acquisition by property trader from individual acquiring new dwelling

Qualifying conditions S

8 S Paragraph 7(e)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.