
2025 No. 158
LAND AND BUILDINGS TRANSACTION TAX
The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025
Made 21st May 2025
Coming into force 2nd June 2025
The Scottish Ministers make the following Order in exercise of the powers conferred by sections 27(3) and 68(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.In accordance with section 68(2)(c) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement
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.
Land and Buildings Transaction Tax: group relief
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”.
Land and Buildings Transaction Tax: sub-sale development relief
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