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

SCHEDULE 11 S Reconstruction relief and acquisition relief

PART 4 S Withdrawal of relief

Case where relief not withdrawn: share acquisition relief S

19 S Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a transfer of shares to another company in relation to which share acquisition relief applies.

Commencement Information

I1 Sch. 11 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2