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 paragraph 27
When the seller is regarded as leaving the group
Paragraph 27 of Schedule 10 explains the circumstances in which the seller in an intra-group transaction is treated as having left the group, which can trigger a clawback of group relief previously obtained.
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.