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

SCHEDULE 4 Relief for certain acquisitions of residential property

PART 5 Withdrawal of relief

Introductory

13 (1) Relief under this schedule is withdrawn in the following circumstances.

(2) Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the acquisition but for the relief.