# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 17


Paragraph 16(b) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.