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


The Scottish Ministers may, by order, provide that a land transaction that is not entered into as mentioned in paragraph 1 is exempt from charge if—
(a) the transaction is effected by or under an enactment specified in the order, and
(b) either the buyer or the seller is a public body.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/16/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-16/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.