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

35 S The third condition is that, apart from paragraph 32, relief under this schedule in relation to the relevant transaction would not be withdrawn under paragraph 13.

Commencement Information

I1 Sch. 10 para. 35 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2