# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3


A sub-sale is a qualifying sub-sale if—
(a) it is a sub-sale under which—
(i) the first buyer contracts to sell the whole or part of the subject-matter of the first contract to another person (the “second buyer”), and
(ii) the second buyer becomes entitled to call for a conveyance to that person of the whole or part of the subject-matter of the first contract, and
(b) immediately before the first buyer entered into the sub-sale, the first buyer was entitled under the first contract to call for a conveyance of the whole or part of that subject-matter.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.