Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 11 para 16

Relief under Part 2 or Part 3 of this schedule

Schedule 11 paragraph 16 protects group relief or reconstruction/acquisition relief from being clawed back where control of the acquiring company changes because of a post-death variation of a will or similar testamentary arrangement involving shares.

• Group relief (Part 2) and reconstruction/acquisition relief (Part 3) can normally be withdrawn if control of the acquiring company changes after the relieved transaction.
• This paragraph creates a specific exception: relief is not withdrawn where the change of control results from a share transaction carried out under a variation of a deceased person's will or intestacy provisions.
• The share transaction must be of the type described in Schedule 1 paragraph 7(1) — that is, it must be a transaction following a person's death that varies the way the estate is distributed.
• The share transaction must also satisfy the conditions in Schedule 1 paragraph 7(2), which govern variations of testamentary dispositions, ensuring the variation is carried out within the permitted timeframe and meets the relevant requirements.