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

SCHEDULE 5 Multiple dwellings relief

PART 5 Withdrawal of relief

Partial withdrawal of relief

18 Relief under this schedule is partially withdrawn in relation to a relevant transaction if—

(a) an event occurs in the relevant period, and

(b) had the event occurred immediately before the effect date of the transaction—

(i) the transaction would have been a relevant transaction, but

(ii) more tax would have been payable in respect of the transaction.