# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 12


Condition E is that the total of the payments of capital made to Q before the termination of the bond is not less than 60% of the value of the interest in the land at the time of the first transaction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/12 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.