This section has no associated Explanatory Notes
7SParagraph 5(b) does not apply to arrangements to which paragraph [F19 or] 10 applies.
Textual Amendments
F1Words 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