Paragraph 13 I1
Scotland
Relief under this schedule is withdrawn or partially withdrawn where—
F1(a)
paragraphs 14 and 15 apply, or
(b)
paragraph 15A applies.
Annotations
Textual amendments
- F1
Sch. 10 para. 13(a)(b) substituted for words in sch. 10 para. 13 (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(4) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))
Commencement
- I1
Sch. 10 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2