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

SCHEDULE 13 S Charities relief

Withdrawal of relief S

8 S Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the relevant transaction but for the relief.

Commencement Information

I1 Sch. 13 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2