# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 31


Where relief is partially withdrawn, the tax chargeable is an appropriate proportion of the amount determined in accordance with paragraph 30.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/31 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.