PART 2Interest on unpaid tax
Interpretation of Part 23
In this Part—
“disqualifying event” means—
- a
in relation to the withdrawal of relief under Schedule 4 (relief for certain acquisitions of residential property) to the LBTT(S) Act 2013, an event listed in section 33(4)(a) of that Act;
- b
in relation to the withdrawal of relief under Schedule 52 (relief for transfer of multiple dwellings) to the LBTT(S) Act 2013, an event listed in section 33(4)(b) of that Act;
- c
in relation to the withdrawal of relief under Schedule 8 (relief for alternative finance investment bonds) to the LBTT(S) Act 2013, an event listed in section 33(4)(c) of that Act;
- d
in relation to the withdrawal of group relief, the buyer ceasing to be a member of the same group as the seller in terms of paragraph 14 of Schedule 10 to the LBTT(S) Act 2013;
- e
in relation to the withdrawal of relief under Schedule 10A3 (sub-sale development relief) to the LBTT(S) Act 2013, an event listed in section 33(4)(da) of that Act;
- f
in relation to the withdrawal of reconstruction or acquisition relief, the change of control of the acquiring company in terms of paragraph 13 of Schedule 11 to the LBTT(S) Act 2013; or
- g
in relation to the withdrawal of charities relief, a disqualifying event as defined in paragraphs 5 and 6 of Schedule 13 to the LBTT(S) Act 2013; and
- a
“filing date” means the filing date as defined in section 82 of the Act.