F1SCHEDULE 10ASub-sale development relief
Annotations:
Amendments (Textual)
PART 3Withdrawal of relief
Full withdrawal of relief
13
Relief under this schedule is withdrawn if no development of the subject-matter of the qualifying sub-sale takes place within the relevant period.
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.