# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.