# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 5


References in this schedule to the “subject-matter” of a qualifying sub-sale are to the chargeable interest the conveyance of which the second buyer is entitled to call for as a result of the qualifying sub-sale.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/5 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.