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

SCHEDULE 10 Group relief

PART 3 Withdrawal of relief

Amount of tax chargeable where relief partially withdrawn

19 An “appropriate proportion” means an appropriate proportion having regard to—

(a) the subject-matter of the relevant transaction, and

(b) what is held at the relevant time by the buyer or, as the case may be, by the buyer and its relevant associated companies.