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Case where relief not withdrawn: seller leaves group S

31 S For the purposes of paragraph 30 a person does not control, or obtain control of, the buyer if that person is under the control of another person or other persons.

Commencement Information

I1 Sch. 10 para. 31 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2