Land and Buildings Transaction Tax (Scotland) Act 2013 section 42F

Time limit for recovery of group relief

Section 42F sets the time limit within which Revenue Scotland must issue a notice to recover group relief that has been found to be incorrectly claimed.

• Revenue Scotland must issue any notice to recover group relief within a strict time limit.
• The time limit is three years from the date of the final determination that triggers the recovery.
• The final determination referred to is the one that establishes the disqualifying event — for example, a company leaving the group within three years of the original transaction.
• If the three-year deadline is missed, Revenue Scotland loses the ability to recover the relief through this mechanism.