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

27 S This paragraph applies where, at the time control of that other company changes, it holds shares transferred to it by the transfer mentioned in paragraph 25(a), or any shares derived from shares so transferred.

Commencement Information

I1 Sch. 11 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2