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Land and Buildings Transaction Tax (Scotland) Act 2013

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 32. Help about Changes to Legislation

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32SWhere the following conditions are met, paragraphs 13 to 31 have effect in relation to the relevant transaction as if the seller in relation to the earliest previous transaction falling within paragraph 37 were the seller in relation to the relevant transaction.

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I1 Sch. 10 para. 32 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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