# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 42A: Recovery of relief


This Part applies where—
(a) relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,
(b) the amount so chargeable has been finally determined, and
(c) the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/42A (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-42A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.