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

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

Yn ddilys o 01/04/2015

Yn ddilys o 07/11/2014

SCHEDULE 13 S Charities relief

Yn ddilys o 01/04/2015

Qualifying conditions S

2 S The qualifying conditions are—

(a) that the buyer intends to hold—

(i) the subject-matter of the transaction, or

(ii) the greater part of that subject-matter,

for qualifying charitable purposes, and

(b) that the transaction has not been entered into for the purpose of avoiding the tax (whether by the buyer or any other person).