F1SCHEDULE 10ASub-sale development relief
Annotations:
Amendments (Textual)
PART 1Introductory
Overview of relief
1
1
This schedule provides for relief in the case of land transactions involving certain sub-sales.
2
It is arranged as follows—
Part 2 provides for the relief and defines key terms and expressions,
Part 3 provides for withdrawal of the relief,
Part 4 makes provision for supplementary matters.
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.