# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 19


Where relief is partially withdrawn, tax is chargeable on the transaction as if the event had occurred immediately before the effective date of the transaction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/5/paragraph/19 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-5/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.