# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6


Where qualifying conditions (a) to (e) but not (f) are met, the chargeable consideration for the acquisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.