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


The qualifying conditions are—
(a) that the transaction is entered into in pursuance of powers conferred by section 2 of the Housing (Scotland) Act 1987 (powers of local authority to provide housing accommodation), or
(b) that the transaction is funded with the assistance of a grant or other financial assistance under section 2 of the Housing (Scotland) Act 1988 (general functions of Scottish Homes).

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