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

[F1 SCHEDULE 6A S RELIEF FOR CERTAIN ACQUISITIONS BY LOCAL AUTHORITIES

Textual Amendments

F1 Sch. 6A inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), art. 1, sch.

The qualifying conditions S

2. S The qualifying conditions are—

(a) that the transaction is entered into in pursuance of powers conferred by section 2 of the Housing (Scotland) Act 1987 (powers of local authority to provide housing accommodation), or

(b) that the transaction is funded with the assistance of a grant or other financial assistance under section 2 of the Housing (Scotland) Act 1988 (general functions of Scottish Homes).]