Land and Buildings Transaction Tax (Scotland) Act 2013 section 35

Third condition: no other basis for withdrawing relief

Section 35 sets out the third condition that must be met before the special successive transactions rules can apply to prevent withdrawal of group relief.

• This paragraph defines the third condition for the successive transactions exception in Schedule 10.
• The condition requires that, ignoring the successive transactions rule itself, group relief on the original transaction would not otherwise be withdrawn.
• In other words, the transaction must still qualify for group relief on its own merits under the normal withdrawal rules.
• All three conditions (set out in paragraphs 33, 34 and 35) must be satisfied for the successive transactions exception to apply.