Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 10 para 12

Structure of Part 3 – withdrawal of group relief

Schedule 10 paragraph 12 provides a guide to the structure and contents of Part 3 of the schedule, which deals with the withdrawal of group relief from LBTT.

• Paragraphs 13 to 19 set out the circumstances in which group relief that was previously granted will be withdrawn, either fully or partially.
• Paragraphs 20 to 31 describe specific situations where, despite the general withdrawal rules, the group relief is preserved and not withdrawn.
• Paragraphs 32 to 40 deal with successive transactions, applying the withdrawal and preservation rules where a chain of connected transactions has taken place.
• Part 3 therefore operates as a complete code covering when relief is clawed back, when it is protected, and how these rules interact where multiple transactions are involved.