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

SCHEDULE 11 Reconstruction relief and acquisition relief

PART 3 Acquisition relief

Interpretation

9 For the purposes of qualifying condition (c)—

(a) companies are associated if one has control of the other or both are controlled by the same person or person,

(b) “control” is to be construed in accordance with section 1124 of the Corporation Tax Act 2010 (c.4).