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Land and Buildings Transaction Tax (Scotland) Act 2013

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 34. Help about Changes to Legislation

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34SIn this Part of this schedule, references to control of a company changing are to the company becoming controlled—

(a)by a different person,

(b)by a different number of persons, or

(c)by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.

Commencement Information

I1 Sch. 11 para. 34 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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