# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 16


Relief under this schedule is withdrawn in relation to a relevant transaction if—
(a) an event occurs in the relevant period, and
(b) had the event occurred immediately before the effective date of the transaction, the transaction would not have been a relevant transaction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.