Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

[F1 SCHEDULE 10A S Sub-sale development relief

Textual Amendments

F1 Sch. 10A inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123) , arts. 1(1) , 7 , Sch.

PART 3 S Withdrawal of relief

Full withdrawal of relief S

13. S Relief under this schedule is withdrawn if no development of the subject-matter of the qualifying sub-sale takes place within the relevant period.]