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

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 10 applies.

Commencement Information

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