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

Valid from 01/04/2015

SCHEDULE 7 S Alternative property finance relief

PART 2 S Alternative property finance: arrangements relieved

Land sold to financial institution and leased to person S

4 S The second transaction is exempt from charge if the provisions of this Act relating to the first transaction are complied with (including payment of any tax chargeable).