Paragraph 7 I1
Paragraph 5(b) does not apply to arrangements to which paragraph F19 or 10 applies.
Annotations
Textual amendments
- F1
Words in sch. 10 para. 7 inserted (2.6.2025) by The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025 (S.S.I. 2025/158), arts. 1(2), 2(2)
Commencement
- I1
Sch. 10 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2