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

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).

Commencement Information

I1 Sch. 7 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2