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


The qualifying conditions are—
(a) that the planning obligation or modification is enforceable against the seller,
(b) that the buyer is a public body, and
(c) the effective date of the transaction is within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.