Land and Buildings Transaction Tax (Scotland) Act 2013

Discharge of security when conditions for relief metS

20SIf, after the effective date of the second transaction, Q provides the Tax Authority with the prescribed evidence that each of conditions A to C and E to G has been met, the land ceases to be subject to the security registered in pursuance of condition D.

Commencement Information

I1 Sch. 8 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2