# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 18


But see paragraphs 22 to 24 for the effect of a subsequent non-exempt transfer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/18 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.