This section has no associated Explanatory Notes
[F117.SWhere relief under this schedule is given the chargeable consideration for the qualifying sub-sale is—
(a)so much of the consideration under the first land transaction as is referable to the subject-matter of the qualifying sub-sale and is to be given (directly or indirectly) by the second buyer or a person connected with the second buyer, and
(b)the consideration given for the qualifying sub-sale.]
Textual Amendments
F1 Sch. 10A inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123) , arts. 1(1) , 7 , Sch.