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

SCHEDULE 6 S Relief for certain acquisitions by registered social landlords

The relief S

1 S A land transaction under which the buyer is a registered social landlord is exempt from charge if [F1 one or more of] the qualifying conditions are met.

Textual Amendments

F1 Words in Sch. 6 para. 1 inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93), arts. 1(2), 2(3)(a)

Commencement Information

I1 Sch. 6 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2