# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 14


(1) Condition G is that—
(a) before the end of the period of 30 days beginning with the date on which the interest in the land ceases to be held as a bond asset, that interest is transferred by Q to P (“the second transaction”), and
(b) the second transaction is effected not more than 10 years after the first transaction.
(2) The Scottish Ministers may by regulations amend sub-paragraph (1)(b) by substituting for the period mentioned there such other period as may be specified.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/14 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.