Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 13 paragraph 11

Special timing rules for disqualifying transfers or grants under charities relief

Schedule 13, paragraph 11 sets out how certain timing references in the charities relief withdrawal rules are modified when the disqualifying event is itself a transfer or grant of property (as defined in paragraph 6).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.