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

SCHEDULE 10 Group relief

PART 3 Withdrawal of relief

Cases where relief not withdrawn: stamp duty reliefs

24 The circumstances referred to in paragraph 23(a) are that the buyer ceases to be a member of the same group as the acquiring company—

(a) before the end of the period of 3 years beginning with the effective date of the transaction which is exempt from charge by virtue of this schedule (“the relevant transaction”), or

(b) in pursuance of, or in connection with, arrangements made before the end of that period.