# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 11


In relation to a transfer or grant that is, by virtue of paragraph 6, a disqualifying event—
(a) the date of the event for the purposes of paragraph 4 is the effective date of the transfer or grant,
(b) paragraph 4(b) has effect as if, for “at the time” there were substituted “ immediately before ”,
(c) paragraph 10 has effect as if—
(i) in paragraph (a), for “at the time of” there were substituted “ immediately before and immediately after ”,
(ii) paragraph (b) were omitted.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.