SCHEDULE 9Crofting community right to buy relief
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.
A land transaction—
entered into in pursuance of the crofting community right to buy, and
under which two or more crofts are being bought,
is exempt from charge.