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

SCHEDULE 10 S Group relief

PART 4 S Interpretation

When are companies members of the same group? S

43 S Companies are members of the same group if one is the 75% subsidiary of the other or both are 75% subsidiaries of a third company.

Commencement Information

I1 Sch. 10 para. 43 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2