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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- SCHEDULE 5
- PART 5
- Full withdrawal of relief
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Full withdrawal of reliefS
16SRelief under this schedule is withdrawn in relation to a relevant transaction if—
(a)an event occurs in the relevant period, and
(b)had the event occurred immediately before the effective date of the transaction, the transaction would not have been a relevant transaction.
Commencement Information
I1 Sch. 5 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
17SWhere relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the transaction but for the relief.
Commencement Information
I2 Sch. 5 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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