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

SCHEDULE 3 S Sale and leaseback relief

Interpretation S

4 S In this schedule, “debt” has the same meaning as in paragraph 6(4) of schedule 1.

Commencement Information

I1 Sch. 3 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2