{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-6",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-6.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "schedule/2A/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) For the purposes of paragraph 2(1)(c), a dwelling which is owned by—\n(a) the buyer's spouse or civil partner,\n(b) the buyer's cohabitant,\n(c) a person aged under 16 who is a child of—\n(i) the buyer,\n(ii) the buyer's spouse or civil partner, or\n(iii) the buyer's cohabitant,\nis to be treated as being owned by the buyer.\n(1A) For the purposes of paragraph 8(1), a dwelling which is disposed of by—\n(a) the buyer’s spouse or civil partner,\n(b) the buyer’s cohabitant,\n(c) a person aged under 16 who is a child of—\n(i) the buyer,\n(ii) the buyer’s spouse or civil partner, or\n(iii) the buyer’s cohabitant,\nis to be treated as being disposed of by the buyer.\n(2) Sub-paragraphs (1)(a) , (1)(c)(ii), (1A)(a) and (1A)(c)(ii) do not apply if the buyer and the buyer's spouse or civil partner have separated.\n(3) For the purposes of sub-paragraph (2), the parties have separated if—\n(a) they no longer live together, and\n(b) they do not intend to live together again.\n(4) For the purposes of sub-paragraphs (1)(b) , (1)(c)(iii), (1A)(b) and (1A)(c)(iii), a person is the buyer's cohabitant if the two of them live together as though married to one another.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 2A para. 6(1A) inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in sch. 2A para. 6(2) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in sch. 2A para. 6(4) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/6",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}