Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 10 S Group relief

PART 2 S The relief

Interpretation S

11 S In this Part of this schedule—

• “control” has the meaning given by section 1124 of the Corporation Tax Act 2010 (c.4),

• “group company” means a company that at the effective date of the transaction is a member of the same group as the seller and the buyer.

Commencement Information

I1 Sch. 10 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2