Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

48SBut sections 171(1)(b) and (3), 173, 174 and 176 to 178 of that Chapter are to be treated as omitted for the purposes of paragraph 44(b) and (c).

Commencement Information

I1 Sch. 10 para. 48 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2