# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6


(1) For the purposes of paragraph 2(1)(c), a dwelling which is owned by—
(a) the buyer's spouse or civil partner,
(b) the buyer's cohabitant,
(c) a person aged under 16 who is a child of—
(i) the buyer,
(ii) the buyer's spouse or civil partner, or
(iii) the buyer's cohabitant,
is to be treated as being owned by the buyer.
(1A) For the purposes of paragraph 8(1), a dwelling which is disposed of by—
(a) the buyer’s spouse or civil partner,
(b) the buyer’s cohabitant,
(c) a person aged under 16 who is a child of—
(i) the buyer,
(ii) the buyer’s spouse or civil partner, or
(iii) the buyer’s cohabitant,
is to be treated as being disposed of by the buyer.
(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.
(3) For the purposes of sub-paragraph (2), the parties have separated if—
(a) they no longer live together, and
(b) they do not intend to live together again.
(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/6 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.