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 Schedule 4 paragraph 8
Exception to the resale restriction for short-term leases or licences
Paragraph 8 of Schedule 4 provides a limited exception to one of the qualifying conditions for property trader relief, allowing a short-term lease or licence to be granted back to the individual seller without disqualifying the claim for relief.
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.