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Land and Buildings Transaction Tax (Scotland) Act 2013

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12SParagraph 11(g)(ii) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.

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I1 Sch. 4 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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