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 10A paragraph 2
Claiming sub-sale development relief
Schedule 10A paragraph 2 sets out who may claim sub-sale development relief and the basic conditions that must be satisfied before a claim can be made.
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.