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

SCHEDULE 5 S Multiple dwellings relief

PART 4 S The relief

Calculation of relief S

12 S The minimum prescribed amount is such proportion of the tax that would be chargeable in relation to the transaction but for the relief as may be prescribed by the Scottish Ministers by order.

Commencement Information

I1 Sch. 5 para. 12 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.