# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 35A: Recovery of relief


This Part applies where—
(a) relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn,
(b) the amount of tax chargeable has been finally determined, and
(c) the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/35A (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-35A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.