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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Case where relief not withdrawn: seller leaves group S

30 S There is a change in the control of the buyer if—

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

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

(c) the buyer is wound up.

Commencement Information

I1 Sch. 10 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2