# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 21


“The relevant period” means the shorter of—
(a) the period of 3 years beginning with the effective date of the transaction, and
(b) the period beginning with the effective date of the transaction and ending with the date on which the buyer disposes of the dwelling, or the dwellings, to a person who is not connected with the buyer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/21 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.