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2. After section 25(3)(b) of the Act (amount of tax chargeable), insert—
“(ba)schedule 10A (sub-sale development relief),”.
3. In section 27(1) of the Act (reliefs) after “schedule 10 (group relief),” insert—
“schedule 10A (sub-sale development relief),”.
4. In section 33 of the Act (further return where relief withdrawn)—
(a)after subsection (1)(d) insert—
“(da)Part 3 of schedule 10A (sub-sale development relief),”, and
(b)after subsection (4)(d) insert—
“(da)in relation to the withdrawal of sub-sale development relief, the end of the relevant period within the meaning of paragraph 4(3) of schedule 10A,”.
5. After section 58(h) of the Act (connected persons) insert—
“(ha)paragraph 17 of schedule 10A,”.
6.—(1) In section 65 of the Act (general interpretation), after the definition of “registered social landlord” insert—
“sub-sale development relief” means relief under schedule 10A,”.
(2) In schedule 20 to the Act (index of defined expressions), after the entry for “subject-matter” insert—
“sub-sale development relief | section 65.” |
7. After schedule 10 to the Act, insert schedule 10A contained in the Schedule to this Order.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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