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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Withdrawal of relief S

13 S Relief under this schedule is withdrawn or partially withdrawn where—

[F1 (a) paragraphs 14 and 15 apply, or

(b) paragraph 15A applies.]

Textual Amendments

F1 Sch. 10 para. 13(a)(b) substituted for words in sch. 10 para. 13 (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) 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) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))

Commencement Information

I1 Sch. 10 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2