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

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).

Commencement Information

I1 Sch. 7 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2