# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1: The relief

Extent: S

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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.