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

SCHEDULE 13 S Charities relief

Withdrawal of relief S

9 S Where relief is partially withdrawn, the amount of tax chargeable is an appropriate proportion of the tax that would have been chargeable but for the relief.

Commencement Information

I1 Sch. 13 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2