Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 6A paragraph 1
Local authority exemption from LBTT
Schedule 6A paragraph 1 provides that a land transaction is exempt from Land and Buildings Transaction Tax where the buyer is a local authority, provided that one of the qualifying conditions is satisfied.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.