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

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 5 S Withdrawal of relief

Relief under Part 4 S

17 S Paragraph 16(b) does not apply to the grant of a lease or licence to the individual for a period of no more than 6 months.

Commencement Information

I1 Sch. 4 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2