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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Relief: supplemental

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Relief: supplemental. Help about Changes to Legislation

[F1Relief: supplementalS

10(1)A relief under paragraph 9 must be claimed in the first return made in relation to the transaction or in an amendment of that return.S

(2)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014.]

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