Land and Buildings Transaction Tax (Scotland) Act 2013 section 36

The fourth condition for withdrawal of group relief involving successive transactions

Section 36 sets out the fourth condition that must be met for group relief to be withdrawn in cases involving successive transactions, requiring that any previous transaction meets the criteria specified in paragraph 37.

• This is one of several conditions that must all be satisfied before group relief can be clawed back in successive transaction situations.
• The fourth condition focuses on whether any earlier transaction in the chain meets the specific criteria set out separately in paragraph 37.
• If a previous transaction does not fall within the paragraph 37 criteria, this fourth condition is not met and withdrawal of relief on this basis cannot proceed.
• This condition works alongside the other conditions to ensure that group relief is only withdrawn where a series of transactions has effectively moved property outside the group.