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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Relief not available if purpose of arrangements is improper

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No versions valid at: 01/01/2015

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Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Relief not available if purpose of arrangements is improper. Help about Changes to Legislation

Valid from 01/04/2015

Relief not available if purpose of arrangements is improperS

26SThe reliefs provided by paragraph 15 and 19 (and paragraph 21 so far as it relates to those paragraphs) are not available if the arrangements mentioned in paragraph 8—

(a)are not effected for genuine commercial reasons, or

(b)form part of arrangements of which the main purpose, or one of the main purposes, is the avoidance of liability to the tax.

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