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Land and Buildings Transaction Tax (Scotland) Act 2013
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Cases where relief not withdrawn: stamp duty reliefs
This section has no associated Explanatory Notes
21Relief under this schedule is not withdrawn where—
(a)the buyer ceases to be a member of the same group as the seller as a result of an acquisition of shares by another company (“the acquiring company”) in relation to which—
(i)section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) applies, and
(ii)the conditions for relief under that section are met, and
(b)the buyer is immediately after that acquisition a member of the same group as the acquiring company.
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