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 section 35B
Persons liable for unpaid tax following group relief withdrawal
Section 35B identifies which persons can be required to pay unpaid LBTT when group relief is withdrawn from a land transaction, by serving a notice under the relevant provisions.
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.