# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 14


This paragraph applies where the buyer in the transaction which is exempt from charge by virtue of this schedule (“the relevant transaction”) ceases to be a member of the same group as the seller—
(a) before the end of the period of 3 years beginning with the effective date of the transaction, or
(b) in pursuance of, or in connection with, arrangements made before the end of that period.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/14 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.