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Case where relief not withdrawn: seller leaves group S

28 S But if there is a change in the control of the buyer after the seller leaves the group, paragraphs 13 to 19 and 22 to 25 have effect as if the buyer had then ceased to be a member of the same group as the seller.

Commencement Information

I1 Sch. 10 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2