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Cases where relief not withdrawn: stamp duty reliefs

25 This paragraph applies to a chargeable interest—

(a) that was acquired by the buyer under the relevant transaction, or

(b) that is derived from a chargeable interest so acquired,

and that has not subsequently been acquired at market value under a chargeable transaction for which relief under this schedule was available but not claimed.