
1 

(1) This Order may be cited as the Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025.
(2) This Order comes into force on 2 June 2025.
2 

(1) Schedule 10 (group relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 is modified as follows.
(2) In paragraph 7, before “10” insert “9 or”.
3 

(1) Schedule 10A (sub-sale development relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 is modified as follows.
(2) In paragraph 4(3), for “date on which the first buyer entered into” substitute “effective date of”.
SHONA ROBISON
A member of the Scottish Government
St Andrew’s House,
Edinburgh
21st May 2025