SCHEDULE 9Crofting community right to buy relief

(introduced by section 27)

The relief

F1 The relief

1.

A land transaction—

(a)

entered into in pursuance of the crofting community right to buy, and

(b)

under which two or more crofts are being bought,

is exempt from charge.

Interpretation

4

In this schedule “crofting community right to buy” means the right exercisable by a crofting community body under Part 3 of the Land Reform (Scotland) Act 2003 (asp 2).