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Land and Buildings Transaction Tax (Scotland) Act 2013

Schedule 3 Sale and leaseback relief

Scotland

The relief
Sale and leaseback arrangements
Qualifying conditions
Interpretation

← Paragraph 20

Schedule 3

Paragraph 1 →

Legislation: Land and Buildings Transaction Tax (Scotland) Act 2013
Citation: 2013 asp 11, schedule 3
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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