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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Arrangements that do not restrict availability of relief

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No versions valid at: 01/01/2015

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Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Arrangements that do not restrict availability of relief. Help about Changes to Legislation

Valid from 01/04/2015

Arrangements that do not restrict availability of reliefS

9SThis paragraph applies to arrangements entered into with a view to an acquisition of shares by a company (“the acquiring company”)—

(a)in relation to which section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) will apply,

(b)in relation to which the conditions for relief under that section will be met, and

(c)as a result of which the buyer will be a member of the same group as the acquiring company.

10SThis paragraph applies to arrangements in so far as they are for the purpose of facilitating a transfer of the whole or part of the business of a company to another company in relation to which—

(a)section 96 of the Finance Act 1997 (c.16) (stamp duty relief: demutualisation of insurance companies) is intended to apply, and

(b)the conditions for relief under that section are intended to be met.

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