Land and Buildings Transaction Tax (Scotland) Act 2013

33 S In paragraphs 19 and 25—

(a) “share acquisition relief” means relief under section 77 of the Finance Act 1986 (c.41), and

(b) a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.

Commencement Information

I1 Sch. 11 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2