# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2


Where a dwelling (“the old dwelling”) is acquired by a house-building company from an individual (whether alone or with other individuals), the acquisition is exempt from charge if the qualifying conditions are met.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.