Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 10 paragraph 14

Withdrawal of group relief — leaving the group within three years

Schedule 10 paragraph 14 sets out the circumstances under which a previously granted group relief from LBTT may be withdrawn because the buyer and seller cease to be in the same group.

• Group relief from LBTT can be clawed back if the buyer leaves the seller's group within three years of the transaction's effective date.
• The three-year window runs from the effective date of the original relieved transaction.
• Relief is also withdrawn if the buyer leaves the group under arrangements made within that three-year period, even if the actual departure occurs later.
• The transaction whose relief is at risk is referred to as "the relevant transaction" throughout the related provisions.