Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

[F1[F29C.SA chargeable transaction to which this schedule applies by virtue of paragraph 2 is exempt from the additional amount if—

(a)at the end of the day that is the effective date of the transaction, the buyer is the owner of two dwellings,

(b)the first of the two dwellings was at any time before the effective date of the transaction the only or main residence of the buyer and the buyer’s spouse, civil partner, former spouse or former civil partner,

(c)the first of the two dwellings is the only or main residence of the buyer’s spouse, civil partner, former spouse or former civil partner,

(d)the buyer and the buyer’s spouse, civil partner, former spouse or former civil partner do not intend to live together again, and

(e)the buyer retains an ownership interest in the first of the two dwellings in pursuance of an order of a court or agreement of a type referred to in paragraph 4 or 5 of schedule 1.]]

Textual Amendments