Part 2 The reliefF1
- General
- Qualifying sub-sale
- Qualifying conditions
- Subject-matter
- Significant development
- Full relief
- Partial relief
- Claiming the relief
Annotations
Textual amendments
- F1
Sch. 10A inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123) , arts. 1(1) , 7 , Sch.