This section has no associated Explanatory Notes
[F113.SRelief under this schedule is withdrawn if no development of the subject-matter of the qualifying sub-sale takes place within the relevant period.]
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.