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

SCHEDULE 10 S Group relief

[F1 PART 3A S Recovery of relief

Textual Amendments

F1 Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)

42D S In paragraph 42B(c)—

• “ director ”, in relation to a company, has the meaning given by section 67(1) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (read with subsection (2) of that section) and includes a person falling within section 452(1) of the Corporation Tax Act 2010 (c.4),

• “ controlling director ”, in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4)). ]