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 section Schedule 4 paragraph 9
Exemption for property traders acquiring dwellings from individuals
Schedule 4 paragraph 9 provides that when a property trader buys a dwelling from an individual (or a group of individuals), the purchase is exempt from the additional dwelling supplement charge, provided certain qualifying conditions are 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.