# The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025, Article 2: Land and Buildings Transaction Tax: group relief


(1) Schedule 10 (group relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 is modified as follows.
(2) In paragraph 7, before “10” insert “9 or”.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111062548/article/2 (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

