- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[F16(1)For the purposes of paragraph 2(1)(c), a dwelling which is owned by—S
(a)the buyer's spouse or civil partner,
(b)the buyer's cohabitant,
(c)a person aged under 16 who is a child of—
(i)the buyer,
(ii)the buyer's spouse or civil partner, or
(iii)the buyer's cohabitant,
is to be treated as being owned by the buyer.
[F2(1A)For the purposes of paragraph 8(1), a dwelling which is disposed of by—
(a)the buyer’s spouse or civil partner,
(b)the buyer’s cohabitant,
(c)a person aged under 16 who is a child of—
(i)the buyer,
(ii)the buyer’s spouse or civil partner, or
(iii)the buyer’s cohabitant,
is to be treated as being disposed of by the buyer.]
(2)Sub-paragraphs (1)(a) [F3, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)] do not apply if the buyer and the buyer's spouse or civil partner have separated.
(3)For the purposes of sub-paragraph (2), the parties have separated if—
(a)they no longer live together, and
(b)they do not intend to live together again.
(4)For the purposes of sub-paragraphs (1)(b) [F4, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)], a person is the buyer's cohabitant if the two of them live together as though married to one another.]
Textual Amendments
F1Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)
F2Sch. 2A para. 6(1A) inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(a)
F3Words in sch. 2A para. 6(2) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(b)
F4Words in sch. 2A para. 6(4) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(c)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: