# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1

Extent: S

(1) This schedule provides for relief for certain transactions in connection with the reconstruction and acquisition of companies.
(2) It is arranged as follows—
Part 2 provides for when reconstruction relief is available,
Part 3 provides for when acquisition relief is available,
Part 4 provides for when the relief is withdrawn,
Part 4A provides for recovery of tax where relief is withdrawn,
Part 5 defines expressions used in this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.