Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

The relief S

1 S This schedule applies where—

(a) a chargeable transaction is entered into in pursuance of the crofting community right to buy, and

(b) under that transaction two or more crofts are being bought.

2 S The tax chargeable in respect of the transaction is the prescribed proportion of the tax that would otherwise be chargeable but for this paragraph.

3 S The prescribed proportion is such proportion as may be prescribed by the Scottish Ministers by order.