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

Structure of Part 4 – withdrawal of relief

Schedule 11 paragraph 11 provides a roadmap to Part 4 of Schedule 11, explaining how the provisions on withdrawal of reconstruction relief and acquisition relief are organised.

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.