Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 10SGroup relief

[F1PART 3ASRecovery of relief

Textual Amendments

F1 Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)

42KS In paragraph 42H, “ Revenue Scotland assessment ” has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16). ]