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

SCHEDULE 5 S Multiple dwellings relief

PART 5 S Withdrawal of relief

Partial withdrawal of relief S

19 S Where relief is partially withdrawn, tax is chargeable on the transaction as if the event had occurred immediately before the effective date of the transaction.

Commencement Information

I1 Sch. 5 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2