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

Valid from 01/04/2015

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Withdrawal of relief in certain cases involving successive transactions S

40 S There is a change in the control of a company if—

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

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

(c) the company is wound up.