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

48 S But sections 171(1)(b) and (3), 173, 174 and 176 to 178 of that Chapter are to be treated as omitted for the purposes of paragraph 44(b) and (c).

Commencement Information

I1 Sch. 10 para. 48 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2