Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 10 paragraph 4

Exception to the restriction on group relief availability

Schedule 10 paragraph 4 provides that certain types of arrangements are exempt from the restriction on group relief set out in paragraph 3.

• Paragraph 3 restricts group relief where there are arrangements in place that could undermine the purpose of the relief.
• Paragraph 4 carves out an exception: the restriction does not apply where the arrangements fall within paragraphs 9, 10, or 10A.
• Paragraphs 9, 10, and 10A describe specific types of arrangements that are considered acceptable and do not disqualify the transaction from group relief.
• The reference to paragraph 10A was added by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018, as subsequently amended from 1 April 2025.