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


(1) This schedule provides for relief in the case of certain acquisitions of residential property.
(2) It is arranged as follows—
Part 2 provides for relief in the case of an acquisition by a house-building company from an individual acquiring a new dwelling,
Part 3 provides for relief in the case of an acquisition by a property trader from an individual acquiring a new dwelling,
Part 4 provides for relief in the case of an acquisition by a property trader from an individual where a chain of transactions breaks down,
Part 5 provides for the withdrawal of those reliefs in certain circumstances,
Part 6 defines expressions used in this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.