Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 11 para 15

Relief under Part 2 or Part 3 of this schedule

Schedule 11 paragraph 15 protects group relief and reconstruction/acquisition relief from being clawed back where control of the acquiring company changes hands as a result of share transfers connected with divorce or dissolution of a civil partnership.

• Group relief (Part 2) and reconstruction/acquisition relief (Part 3) are normally withdrawn if control of the acquiring company changes within a specified period.
• This paragraph creates an exception: relief is not withdrawn where the change of control results from a share transaction linked to a divorce, separation or annulment of a marriage.
• The same protection applies where the share transaction is linked to the dissolution, separation or annulment of a civil partnership.
• The qualifying circumstances mirror those in Schedule 1 paragraphs 4 and 5, which exempt certain land transactions carried out in connection with the ending of marriages and civil partnerships.