# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3: Partial relief


(1) This paragraph applies to a land transaction if—
(a) the proportion of the chargeable consideration for the transaction that is attributable to qualifying green freeport land (“the relevant proportion”) is less than 90% but at least 10%, and
(b) the effective date of the transaction is within the period beginning on 1 October 2023 and ending on 30 September 2028.
(2) The tax chargeable in respect of the transaction is reduced by the relevant proportion.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/n1/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-n1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.