xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
13SRelief under this schedule is withdrawn or partially withdrawn where—
[F1(a)paragraphs 14 and 15 apply, or
(b)paragraph 15A applies.]
Textual Amendments
F1Sch. 10 para. 13(a)(b) substituted for words in sch. 10 para. 13 (30.6.2018) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(4) (with art. 3)
Commencement Information
I1 Sch. 10 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2