Prescribed proportion – acquisition relief
This section has no associated Policy Notes
3. The proportion prescribed for the purpose of paragraph 6(2) of schedule 11 to the LBTT(S) Act 2013 (acquisition relief) is 12.5%.
3. The proportion prescribed for the purpose of paragraph 6(2) of schedule 11 to the LBTT(S) Act 2013 (acquisition relief) is 12.5%.