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.
25 August 2023 by nathan.ferguson	Current revision
4 August 2017 by Grant.McKendry

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