# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 18

Extent: S

Relief under this schedule is partially withdrawn in relation to a relevant transaction if—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—
(i) the transaction would have been a relevant transaction, but
(ii) more tax would have been payable in respect of the transaction.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/18 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.