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


(1) Relief under paragraph 15 is withdrawn if—
(a) the interest in the land is transferred by Q to P without conditions E and F having been met,
(b) the period mentioned in paragraph 14(1)(b) expires without each of those conditions having been met, or
(c) at any time it becomes apparent for any other reason that any of the conditions E to G cannot or will not be met.
(2) The relief is also withdrawn if condition D is not met.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.