This exemption applies when a couple gets divorced, there is a nullity of marriage or a legal/official separation and their property including any land is split between them. The exemption applies to transactions under court orders and agreements between the parties.
LBTT3006 - Transactions in connection with a divorce
LBTT guidance on the exemption of a land transaction which is the result of a court order or agreement between parties in connection with a divorce.
Page Revisions
- 19 January 2017, 17:13