Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

This adran has no associated Nodiadau Esboniadol

5SA “disqualifying event” means—

(a)the buyer ceasing to be established for charitable purposes only, or

(b)the subject-matter of the relevant transaction, or any interest or right derived from it, being held or used by the buyer otherwise than for qualifying charitable purposes.