Land and Buildings Transaction Tax (Scotland) Act 2013

Partial withdrawal of relief

This section has no associated Explanatory Notes

18Relief under this schedule is partially withdrawn in relation to a relevant transaction if—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 effect date of the transaction—

(i)the transaction would have been a relevant transaction, but

(ii)more tax would have been payable in respect of the transaction.