# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 8


Condition A is that one person (P) and another (Q) enter into arrangements under which—
(a) P transfers to Q a qualifying interest in land (“the first transaction”), and
(b) P and Q agree that when the interest ceases to be held by Q as mentioned in paragraph 9(b), Q will transfer the interest to P.

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