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 9
Exemption where sub-sale covers the whole of the first contract
Section 9 of Schedule 10A provides that where a qualifying sub-sale relates to the entire subject-matter of the original (first) contract, the land transaction arising from that first contract is exempt from LBTT.
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.