There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4.
4SThe second transaction is exempt from charge if the provisions of this Act relating to the first transaction are complied with (including payment of any tax chargeable).
Commencement Information
I1 Sch. 7 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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