Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 10 Group relief

PART 1 Introductory

Overview

1 (1) This schedule provides for relief for certain transactions involving companies.

(2) It is arranged as follows—

• Part 2 provides for when relief is available,

• Part 3 provides for when the relief is withdrawn,

• Part 4 defines expressions used in this schedule.