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

SCHEDULE 5 S Multiple dwellings relief

PART 5 S Withdrawal of relief

Full withdrawal of relief S

17 S Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the transaction but for the relief.

Commencement Information

I1 Sch. 5 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2