203.This schedule, introduced by section 27, covers provision for relief from LBTT for certain acquisitions by registered social landlords. Paragraph 2 sets out the qualifying conditions for this relief.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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