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

SCHEDULE 11 S Reconstruction relief and acquisition relief

PART 3 S Acquisition relief

Interpretation S

10 S In this Part of this schedule, “trade” includes any venture in the nature of trade.

Commencement Information

I1 Sch. 11 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2