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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Amount of tax chargeable where relief partially withdrawn S

18 S Where relief is partially withdrawn, the amount of tax chargeable is an appropriate proportion of the amount determined in accordance with paragraph 17.

Commencement Information

I1 Sch. 10 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2