# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 9


A chargeable transaction is exempt from the additional amount if it is a transaction to which section 59(8) applies.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.