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

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.

Commencement Information

I1 Sch. 10 para. 40 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2