Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 10 paragraph 26

Relief under this schedule is not withdrawn where the buyer ceases to be a member of the same group as the seller because the seller leaves the group

Paragraph 26 of Schedule 10 confirms that group relief is preserved where the reason the buyer and seller are no longer in the same group is that the seller has left the group, rather than the buyer.

• Group relief is not automatically withdrawn simply because the buyer and seller cease to be in the same group.
• The key question is which company left the group — the buyer or the seller.
• If it is the seller that departs the group, the buyer's group relief remains intact.
• This protects buyers who remain within the group from losing relief due to corporate restructuring affecting the seller.