# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 34


The second condition is that the change occurs—
(a) before the end of the period of 3 years beginning with the effective date of the transaction which is exempt from charge by virtue of this schedule (“the relevant transaction”), or
(b) in pursuance of, or in connection with, arrangements made before the end of that period.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/34 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.