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Land and Buildings Transaction Tax (Scotland) Act 2013
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5Relief under this schedule is not available if the transaction is effected in pursuance of, or in connection with, arrangements under which—
(a)the consideration, or any part of the consideration, for the transaction is to be provided or received (directly or indirectly) by a person other than a group company, or
(b)the seller and the buyer are to cease to be members of the same group by reason of the buyer ceasing to be a 75% subsidiary of the seller or a third company.
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