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

[F1 15A. S This paragraph applies where—

(a) the relief under this schedule was available solely by virtue of the application of paragraph 10A to arrangements referred to in paragraph 3, and

(b) before the end of the period of three years beginning with the effective date, paragraph 10A ceases to apply to the arrangements.]

Textual Amendments

F1 Sch. 10 para. 15A inserted (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(5) (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))