To achieve those aims, a consultation paper was published in June 2014 seeking views on draft regulations that would introduce a sub-sale development relief under which the first buyer in a sub-sale arrangement would pay the full tax due and then, provided significant development of the site had taken place within five years, the relief would be claimed and the tax returned by Revenue Scotland on receipt of a tax return. However, the consensus of the responses to the consultation was that, to help with cash flow in development transactions, the relief should be available at the outset.