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Land and Buildings Transaction Tax (Scotland) Act 2013

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This is the original version (as it was originally enacted).

Withdrawal of relief in certain cases involving successive transactions

This section has no associated Explanatory Notes

40There is a change in the control of a company if—

(a)a person who controls the company (alone or with others) ceases to do so,

(b)a person obtains control of the company (alone or with others), or

(c)the company is wound up.

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