# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2

Extent: S

The qualifying conditions are—
(a) that the registered social landlord is controlled by its tenants,
(b) that the seller is one of the following—
(i) a registered social landlord,
(ii) the Scottish Ministers,
(iii) a local authority, or
(c) that the transaction is funded with the assistance of a grant or other financial assistance—
(i) made or given by way of a distribution pursuant to section 25 of the National Lottery etc. Act 1993 (c.39) (application of money by distributing bodies), or
(ii) under section 2 of the Housing (Scotland) Act 1988 (c.43) (general functions of the Scottish Ministers).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/6/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-6/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.