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

SCHEDULE 10 S Group relief

PART 3 S Withdrawal of relief

Interpretation S

41 S For the purposes of paragraphs 20 and 27 a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.

Commencement Information

I1 Sch. 10 para. 41 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2