Paragraph 6 I1

A transaction is excluded by this paragraph if—

(a)

relief under schedule 9 (crofting community right to buy) is available for it, or

(b)

relief under schedule 10 (group relief), 11 (reconstruction relief and acquisition relief) or 13 (charities relief)—

(i)

is available for it, or

(ii)

has been withdrawn from it.

Annotations