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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 33 – Further return where relief withdrawn

92.Section 33 applies where a relief is withdrawn under provisions in schedules 4, 5, 8, 10 11 and 13 which withdraw reliefs in certain circumstances. The buyer must make a further return because the assessment of tax chargeable will have to change (generally, with tax or more tax being payable at the same time as the further return – see section 40(2)(c)).

93.Defined terms used in this section:

“make a return”section 38

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