Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 12. S Relief under this schedule may not be claimed if relief is claimed under schedule 7 (alternative property finance 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.