Paragraph 1 The reliefI1F1
Scotland
A land transaction—
(a)
entered into in pursuance of the crofting community right to buy, and
(b)
under which two or more crofts are being bought,
is exempt from charge.
Annotations
Textual amendments
- F1
Sch. 9 para. 1 substituted (1.4.2015) for paras. 1-3 by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(4)
Commencement
- I1
Sch. 9 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2