# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 23


Paragraph 21 does not apply if the first transaction is exempt from charge by virtue of schedule 10 (group relief) or 11 (reconstruction and acquisition reliefs).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/23 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.