Group relief

Conditions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Difference between LLPs and partnerships for LBTT

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Exceptions to restrictions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Group company, defined

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Nature of relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Partnerships

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Restrictions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Tax chargeable

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Withdrawal

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-300

Incorporation of limited-liability partnership

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-340

Reconstruction relief and acquisition relief

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-320