Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 10 para 13

Withdrawal of group relief

Section Schedule 10 paragraph 13 identifies the circumstances in which group relief from LBTT may be withdrawn, either in full or in part.

• Group relief previously claimed under Schedule 10 can be withdrawn fully or partially if certain conditions are met.
• Withdrawal occurs where the buyer leaves the group within a specified period and the original conditions for relief are no longer satisfied (paragraphs 14 and 15).
• Withdrawal may also occur under a separate provision (paragraph 15A), which was introduced by later amending legislation.
• Where relief is withdrawn, LBTT becomes payable as if the relief had never been claimed, potentially triggering interest and penalties.