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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Case where relief not withdrawn: seller leaves group S

26 S Relief under this schedule is not withdrawn where the buyer ceases to be a member of the same group as the seller because the seller leaves the group.

Commencement Information

I1 Sch. 10 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2