# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 5


A “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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.