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.

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.

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