# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 17


Where relief under this schedule is given the chargeable consideration for the qualifying sub-sale is—
(a) so much of the consideration under the first land transaction as is referable to the subject-matter of the qualifying sub-sale and is to be given (directly or indirectly) by the second buyer or a person connected with the second buyer, and
(b) the consideration given for the qualifying sub-sale.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/17 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.