- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2015)
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Land and Buildings Transaction Tax (Scotland) Act 2013
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Rhagor o Adnoddau
Changes over time for: Paragraph 18
Alternative versions:
- 01/04/2015- Amendment
- 01/04/2015
Point in time
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Point in time view as at 01/04/2015.
Changes to legislation:
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 18.
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Nodiadau Esboniadol
18SRelief under this schedule is partially withdrawn in relation to a relevant transaction if—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 [F1effective] date of the transaction—
(i)the transaction would have been a relevant transaction, but
(ii)more tax would have been payable in respect of the transaction.
Textual Amendments
F1 Word in Sch. 5 para. 18(b) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(19) (with ss. 257-259 ); S.S.I. 2014/278 , art. 2 , Sch.
Commencement Information
I1 Sch. 5 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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