# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 16


Paragraphs 2 to 12 do not apply to arrangements in relation to which group relief, reconstruction relief or acquisition relief—
(a) is available for the first transaction, or
(b) has been withdrawn from that transaction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.