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Land and Buildings Transaction Tax (Scotland) Act 2013
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No relief where arrangements to transfer control of financial institution
This section has no associated Explanatory Notes
19In paragraphs 17 and 18—
“alternative finance arrangements” means the arrangements referred to in paragraphs 2 and 7,
“connected arrangements” means any arrangements entered into in connection with the making of the alternative finance arrangements (including arrangements involving one or more persons who are parties to the alternative finance arrangements),
“relevant financial institution” means the financial institution which enters into the alternative finance arrangements.
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