Land and Buildings Transaction Tax: sub-sale development relief
article 3 3.—(1) Schedule 10A (sub-sale development relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013(1) is modified as follows.
(2) In paragraph 4(3), for “date on which the first buyer entered into” substitute “effective date of”.
(1)
Schedule 10A inserted by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123).