Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

[F12.SThe 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).]