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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Amount of tax chargeable where relief withdrawn S

16 S Where relief is withdrawn, the amount of tax chargeable is determined in accordance with paragraph 17.

Commencement Information

I1 Sch. 10 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2