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

SCHEDULE 10 S Group relief

PART 4 S Interpretation

When is a company a subsidiary of another company? S

47 S Chapter 6 of Part 5 of the Corporation Tax Act 2010 (c.4) (group relief: equity holders and profits or assets available for distribution) applies for the purposes of paragraph 44(b) and (c) as it applies for the purposes of section 151(4)(a) and (b) of that Act.

Commencement Information

I1 Sch. 10 para. 47 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2