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.

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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

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