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

20 S Section 1124 of the Corporation Tax Act 2010 (c.4) applies for determining who has control of the relevant financial institution.