# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 16


Where relief under this schedule is given, section 14(1)(c) is to be disregarded in so far as it relates to the entry into the qualifying sub-sale by the first buyer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.