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Land and Buildings Transaction Tax (Scotland) Act 2013
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Condition ES
12SCondition E is that the total of the payments of capital made to Q before the termination of the bond is not less than 60% of the value of the interest in the land at the time of the first transaction.
Commencement Information
I1 Sch. 8 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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