# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 22


(1) Paragraph 21 also applies where the replacement land is replaced by further replacement land.
(2) In that event—
(a) the references to the original land (except those in paragraph 21(4)) are to be read as references to the replacement land, and
(b) the references to the replacement land are to be read as references to the further replacement land.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/8/paragraph/22 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-8/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.