# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2: Meaning of first-time buyer


In this schedule “first-time buyer” means a person who—
(a) has not previously been a buyer in relation to an acquisition of a major interest in land which consisted of residential property including a dwelling, and
(b) has not previously acquired an interest in a dwelling situated outside Scotland that is equivalent to the interest of a buyer referred to in sub-paragraph (a).

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