Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 1. S A land transaction under which the buyer is a local authority is exempt from charge if either of the qualifying conditions are met.]

Textual Amendments

F1 Sch. 6A inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), art. 1, sch.