Land and Buildings Transaction Tax (Scotland) Act 2013

6SWhere the relevant transaction is exempt from charge by virtue of qualifying condition (a)(ii), the following are also disqualifying events—

(a)any transfer by the buyer of a major interest in the whole or any part of the subject-matter of the relevant transaction, or

(b)any grant by the buyer at a premium of a low-rental lease of the whole or any part of that subject-matter,

that is not made for the charitable purposes of the buyer.