Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

This adran has no associated Nodiadau Esboniadol

10SAn “appropriate proportion” means an appropriate proportion having regard to—

(a)what was acquired by the buyer under the relevant transaction and what is held by the buyer at the time of the disqualifying event, and

(b)the extent to which what is held by the buyer at that time becomes used or held for purposes other than qualifying charitable purposes.