# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3


A relevant transaction is a transaction (other than a transaction to which schedule 19 (leases) applies) that is—
(a) within paragraph 4 or paragraph 5, and
(b) not excluded by paragraph 6.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.