# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 14


Where relief is withdrawn, the amount of tax chargeable in relation to the first land transaction is the amount that would have been chargeable in respect of that transaction but for the relief.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/14 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.