Land and Buildings Transaction Tax (Scotland) Act 2013

[F1Qualifying sub-sale: considerationS

17.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.]