4SParagraph 3 does not apply to arrangements to which paragraph [F19, 10 or 10A] applies.
Textual Amendments
F1Words in sch. 10 para. 4 substituted (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(2) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))
Commencement Information
I1 Sch. 10 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2