# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2: Full relief


(1) This paragraph applies to a land transaction if—
(a) at least 90% of the chargeable consideration for the transaction is attributable to qualifying green freeport land, and
(b) the effective date of the transaction is within the period beginning on 1 October 2023 and ending on 30 September 2028.
(2) The transaction is exempt from charge.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/n1/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-n1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.