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

20 S In that case, the tax so chargeable must be calculated by reference to the tax rates and tax bands in force at the effective date of the transaction.

Commencement Information

I1 Sch. 5 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2