Land and Buildings Transaction Tax (Scotland) Act 2013

Yn ddilys o 01/04/2015

This adran has no associated Nodiadau Esboniadol

6SArrangements are within paragraph 5(a) if under them the seller or the buyer, or another group company, is to be enabled to provide any of the consideration, or is to part with any of it, by or in consequence of the carrying out of a transaction or transactions involving, or any of them involving, a payment or other disposition by a person other than a group company.