OpenLegislation

Paragraph 1 F1

(1)

This schedule provides for relief in the case of land transactions involving certain sub-sales.

(2)

It is arranged as follows—

  • Part 2 provides for the relief and defines key terms and expressions,

  • Part 3 provides for withdrawal of the relief,

  • Part 4 makes provision for supplementary matters.

Annotations

Textual amendments

F1

Sch. 10A inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123) , arts. 1(1) , 7 , Sch.