# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1: The relief


A land transaction effected by or in consequence of any of the following is exempt from charge—
(a) an amalgamation of two or more building societies under section 93 of the Building Societies Act 1986 (amalgamations),
(b) a transfer of engagements between building societies under section 94 of that Act (transfer of engagements).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13B/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13B/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.