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

SCHEDULE 5 S Multiple dwellings relief

Valid from 01/04/2015

PART 2 S Transactions to which this schedule applies

Excluded transactions S

6 S A transaction is excluded by this paragraph if—

(a) relief under schedule 9 (crofting community right to buy) is available for it, or

(b) relief under schedule 10 (group relief), 11 (reconstruction relief and acquisition relief) or 13 (charities relief)—

(i) is available for it, or

(ii) has been withdrawn from it.