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

SCHEDULE 11 S Reconstruction relief and acquisition relief

PART 4 S Withdrawal of relief

Withdrawal of relief where share acquisition relief applied but control of company subsequently changes S

26 S This paragraph applies where control of the other company mentioned in paragraph 25(a) changes—

(a) before the end of the period of 3 years beginning with the effective date of the relevant transaction, or

(b) in pursuance of, or in connection with, arrangements made before the end of that period.

Commencement Information

I1 Sch. 11 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2