# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 17


Where relief is withdrawn, the amount of tax chargeable is the amount that would have been chargeable in respect of the transaction but for the relief.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/17 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.