Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 4 S Acquisition by property trader from individual where chain of transactions breaks down

Qualifying conditions S

12 S Paragraph 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.

Commencement Information

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