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Land and Buildings Transaction Tax (Scotland) Act 2013

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3SThe first transaction is exempt from charge if the seller is—

(a)the person, or

(b)another financial institution by whom the interest was acquired under arrangements of the kind mentioned in paragraph 2 entered into between it and the person.

Commencement Information

I1 Sch. 7 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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