# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 26


Relief under this schedule is not withdrawn where the buyer ceases to be a member of the same group as the seller because the seller leaves the group.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/26 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.