Land and Buildings Transaction Tax (Scotland) Act 2013

Case where relief not withdrawn: change of control of acquiring company as result of transaction connected to divorce etc.

This section has no associated Explanatory Notes

15Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a share transaction that is effected as mentioned in—

(a)any of paragraphs (a) to (d) of paragraph 4 of schedule 1 (transactions connected with divorce etc.), or

(b)any of paragraphs (a) to (d) of paragraph 5 of schedule 1 (transactions connected with dissolution of civil partnership etc.).