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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Paragraph 30

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 30. Help about Changes to Legislation

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30SThere is a change in the control of the buyer if—

(a)a person who controls the buyer (alone or with others) ceases to do so,

(b)a person obtains control of the buyer (alone or with others), or

(c)the buyer is wound up.

Commencement Information

I1 Sch. 10 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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