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

Extent: S

But where DT x ND or, as the case may be, ΣDT is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is—
MPA + RTMPA + RTwhere—
MPA is the minimum prescribed amount, and
RT is the tax due in relation to remaining property.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.