Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 11 Reconstruction relief and acquisition relief

PART 4 Withdrawal of relief

Withdrawal of relief on subsequent non-exempt transfer

22 Relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn if—

(a) control of the acquiring company changes as a result of an exempt intra-group transfer, and

(b) paragraphs 23 and 24 apply.