# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4


In this Part of this schedule, the qualifying conditions are—
(a) that the individual (whether alone or with other individuals) acquires a new dwelling from the house-building company,
(b) that the individual occupied the old dwelling as the individual's only or main residence at some time in the period of 2 years ending with the date of its acquisition,
(c) that the individual intends to occupy the new dwelling as the individual's only or main residence,
(d) that each acquisition is entered into in consideration of the other, and
(e) that the area of land acquired by the house-building company does not exceed the permitted area.

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