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Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 7 para 13
Land sold to financial institution and re-sold to person
Schedule 7 paragraph 13 sets out the conditions under which a special type of alternative property finance arrangement qualifies for LBTT relief, where a financial institution buys land and then sells it on to an individual as part of a Sharia-compliant or similar financing structure.
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