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

SCHEDULE 5 Multiple dwellings relief

PART 5 Withdrawal of relief

Full withdrawal of relief

16 Relief under this schedule is withdrawn in relation to a relevant transaction if—

(a) an event occurs in the relevant period, and

(b) had the event occurred immediately before the effective date of the transaction, the transaction would not have been a relevant transaction.