# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 24


Paragraph 21 does not make an interest exempt in respect of—
(a) the first transaction itself, or
(b) a third transaction or a further transaction within the meaning of paragraph 5 or 10.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/24 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.