Land and Buildings Transaction Tax (Scotland) Act 2013

The qualifying conditions

This adran has no associated Nodiadau Esboniadol

2The qualifying conditions are—

(a)that the planning obligation or modification is enforceable against the seller,

(b)that the buyer is a public body, and

(c)the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.