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Land and Buildings Transaction Tax (Scotland) Act 2013

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10SWhere qualifying conditions (a) to (g) but not (h) are met, the chargeable consideration for the acquisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.

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I1 Sch. 4 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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