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

[F1 SCHEDULE 10A S Sub-sale development 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.

PART 1 S Introductory

Overview of relief S

1. (1) This schedule provides for relief in the case of land transactions involving certain sub-sales. S

(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.]