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.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.