Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

This adran has no associated Nodiadau Esboniadol

1(1)This schedule provides for relief for certain transactions involving companies.S

(2)It is arranged as follows—

  • Part 2 provides for when relief is available,

  • Part 3 provides for when the relief is withdrawn,

  • Part 4 defines expressions used in this schedule.