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

SCHEDULE 7 S Alternative property finance relief

PART 3 S Alternative property finance: arrangements not relieved

No relief where first transaction already relieved S

16 S Paragraphs 2 to 12 do not apply to arrangements in relation to which group relief, reconstruction relief or acquisition relief—

(a) is available for the first transaction, or

(b) has been withdrawn from that transaction.

Commencement Information

I1 Sch. 7 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2