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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Withdrawal of relief in certain cases involving successive transactions S

33 S The first condition is that there is a change in control of the buyer.

Commencement Information

I1 Sch. 10 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2