Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 10 para 24

Circumstances in which group relief is withdrawn — the buyer leaving the group

Schedule 10 paragraph 24 specifies the time-related circumstances in which a buyer leaving the corporate group will trigger the withdrawal of group relief previously claimed on a land transaction.

• Group relief can be withdrawn if the buyer ceases to be a member of the same group as the company that originally acquired the property.
• Withdrawal is triggered if the buyer leaves the group within 3 years of the effective date of the relieved transaction.
• Withdrawal is also triggered if the buyer leaves the group under arrangements that were made within that same 3-year period, even if the actual departure occurs later.
• The transaction whose relief is at risk is referred to as "the relevant transaction" — that is, the original transaction that benefited from group relief.