http://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/7/enactedLand and Buildings Transaction Tax (Scotland) Act 2013King's Printer for Scotland2017-10-06Land and Buildings Transaction Tax (Scotland) Act 2013sch. 2A para. 6(1A)The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024art. 6(a)art. 1Land and Buildings Transaction Tax (Scotland) Act 2013sch. 2A para. 8(1)(d)The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024art. 7(5)art. 1Land and Buildings Transaction Tax (Scotland) Act 2013sch. 2A para. 9B9C and cross-headingsThe Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024art. 8art. 1Land and Buildings Transaction Tax (Scotland) Act 2013sch. 6AThe Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024sch.art. 1SCHEDULE 10Group reliefPART 2The relief7Restrictions on availability of reliefParagraph 5(b) does not apply to arrangements to which paragraph 10 applies.