SSI 2025/158 Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025

Published on: 22 May 2025

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Specialist Tax Statutory Instruments

Article summary

This Order is made to amend Schedule 10 (Group Relief) and Schedule 10A (Sub-sale Development Relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013) to modify paragraph 7 of Schedule 10 in order to extend group relief in non-partition demergers.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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