[F11.A land transaction—
(a)entered into in pursuance of the crofting community right to buy, and
(b)under which two or more crofts are being bought,
is exempt from charge.]
Textual Amendments
F1 Sch. 9 para. 1 substituted (1.4.2015) for paras. 1-3 by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(4)
Commencement Information
I1Sch. 9 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2