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

Valid from 01/04/2015

SCHEDULE 9 S Crofting community right to buy relief

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.