# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 15


This paragraph applies where, at the time the buyer ceases to be a member of the same group as the seller (“the relevant time”), it or a relevant associated company holds a chargeable interest—
(a) that was acquired by the buyer under the relevant transaction, or
(b) that is derived from a chargeable interest so acquired,
and that has not subsequently been acquired at market value under a chargeable transaction for which relief under this schedule was available but not claimed.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/15 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.