[F1SCHEDULE 13BS(introduced by section 27)
This schedule has no associated Explanatory Notes
Textual Amendments
F1Schs. 13A, 13B 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(5)
BUILDING SOCIETIES RELIEFS
The reliefS
1.A land transaction effected by or in consequence of any of the following is exempt from charge—
(a)an amalgamation of two or more building societies under section 93 of the Building Societies Act 1986 (amalgamations),
(b)a transfer of engagements between building societies under section 94 of that Act (transfer of engagements).
InterpretationS
2.In this schedule, “building society” has the meaning given by section 119(1) of the Building Societies Act 1986.]