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

Valid from 01/04/2015

SCHEDULE 7 S Alternative property finance relief

PART 3 S Alternative property finance: arrangements not relieved

No relief where arrangements to transfer control of financial institution S

18 S That includes arrangements for a person to acquire control of the relevant financial institution only if one or more conditions are met (such as the happening of an event or doing of an act).