Revisions for LBTT3044 - Sub-sale development relief

LBTT guidance on tax relief for the first buyer in a land transaction involving sub-sale arrangements where significant development is expected.

Revisions allow you to track differences between multiple versions of your content, and revert to older versions.

Revision	Operations
28 May 2025 by christopher.roughead Updating wording regarding the requirement for development of the subject-matter for commercial purposes.	Current revision
25 August 2023 by nathan.ferguson
4 August 2017 by Grant.McKendry

Was this information useful to you?

Select an option

Yes

Yes, but

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.