The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

Adjustment of payments made as mentioned in section 41(3)

This adran has no associated Nodiadau Polisi

12.  Sections 31 and 32 apply where—

(a)a payment is made as mentioned in section 41(3); and

(b)an application is accepted in respect of other chargeable consideration taken into account in calculating the amount of payment.