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

SCHEDULE 8 S Relief for alternative finance investment bonds

PART 4 S Relief for certain transactions

Amount of tax chargeable where relief withdrawn S

17 S Where relief is withdrawn, the amount of tax chargeable is determined in accordance with paragraph 18.

Commencement Information

I1 Sch. 8 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2