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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 10 paragraph 18
Where relief is partially withdrawn, the amount of tax chargeable
Schedule 10 paragraph 18 explains how the tax charge is calculated when a group, reconstruction, or acquisition relief is only partially withdrawn rather than fully withdrawn.
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.