# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2


The qualifying conditions are—
(a) that the buyer intends to hold—
(i) the subject-matter of the transaction, or
(ii) the greater part of that subject-matter,
for qualifying charitable purposes, and
(b) that the transaction has not been entered into for the purpose of avoiding the tax (whether by the buyer or any other person).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.