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

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 5 S Withdrawal of relief

Introductory S

13 (1) Relief under this schedule is withdrawn in the following circumstances. S

(2) Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the acquisition but for the relief.

Commencement Information

I1 Sch. 4 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2