Paragraph 1 I1
Scotland
A land transaction under which the buyer is a registered social landlord is exempt from charge if F1one or more of the qualifying conditions are met.
Annotations
Textual amendments
- F1
Words in Sch. 6 para. 1 inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93), arts. 1(2), 2(3)(a)
Commencement
- I1
Sch. 6 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2