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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 10 para 20
Group relief: winding up exception
Schedule 10 paragraph 20 provides that group relief from LBTT is not clawed back when the buyer leaves the seller's group solely because the seller, or a company above the seller in the group structure, is being wound up.
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.