SCHEDULE 10 S Group relief

PART 2 S The relief

Restrictions on availability of relief S

7 S Paragraph 5(b) does not apply to arrangements to which paragraph [F1 9 or] 10 applies.

Textual Amendments

F1 Words in sch. 10 para. 7 inserted (2.6.2025) by The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025 (S.S.I. 2025/158), arts. 1(2), 2(2)

Commencement Information

I1 Sch. 10 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2