Land and Buildings Transaction Tax: consultation on an amendment to group relief

A consultation to gather views on a draft amendment to the group relief provisions in schedule 10 of the Land and Buildings Transaction Tax Act 2013.


Chapter 3: Timing

19. This consultation will run for an abbreviated period of 4 weeks from 19 March 2018 to 13 April 2018, during which time the Scottish Government will engage actively with relevant stakeholders.

20. Following analysis of the consultation responses, the Scottish Government intends to lay a revised SSI for scrutiny by the Scottish Parliament.

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