Land and Buildings Transaction Tax (Scotland) Act 2013 section 7

Paragraph 7 – Exception from the anti-avoidance restriction on group relief

Section 7 of Schedule 10 provides that certain permitted arrangements are excluded from the anti-avoidance rule that would otherwise deny group relief.

• Paragraph 5(b) of Schedule 10 restricts group relief where arrangements exist that could result in a non-group member obtaining control or a benefit from the transferred property.
• Paragraph 7 carves out an exception: the restriction in paragraph 5(b) does not apply where the arrangements fall within paragraph 9 or paragraph 10 of Schedule 10.
• Paragraphs 9 and 10 describe specific types of arrangements that are treated as acceptable and do not jeopardise group relief — broadly, certain commercial reorganisations and acquisitions.
• This provision was amended by the Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025.