This section has no associated Explanatory Notes
12SThe minimum prescribed amount is such proportion of the tax that would be chargeable in relation to the transaction but for the relief as may be prescribed by the Scottish Ministers by order.
Commencement Information
I1Sch. 5 para. 12 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.