# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6


Where the relevant transaction is exempt from charge by virtue of qualifying condition (a)(ii), the following are also disqualifying events—
(a) any transfer by the buyer of a major interest in the whole or any part of the subject-matter of the relevant transaction, or
(b) any grant by the buyer at a premium of a low-rental lease of the whole or any part of that subject-matter,
that is not made for the charitable purposes of the buyer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/6 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.