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Land and Buildings Transaction Tax (Scotland) Act 2013

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1SA land transaction entered into on, in consequence of or in connection with a reorganisation effected by or under an enactment is exempt from charge if the buyer and seller are both public bodies.

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I1 Sch. 16 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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