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


A land transaction entered into on, in consequence of or in connection with a reorganisation effected by or under an enactment is exempt from charge if the buyer and seller are both public bodies.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/16/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-16/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.