Chwilio Deddfwriaeth

Chwiliad Uwch

Land and Buildings Transaction Tax (Scotland) Act 2013

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Full withdrawal of relief

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17Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the transaction but for the relief.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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