Scotland Act 2012 · 2012 c. 11View on legislation.gov.uk
Part 3: Finance
In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).
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