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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 35B.
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[F135BSThe following persons may, by notice under paragraph 35E, be required to pay the unpaid tax—
(a)any company that at any relevant time was a member of the same group as the acquiring company and was above it in the group structure,
(b)any person who at any relevant time was a controlling director of the acquiring company or a company having control of the acquiring company.]
Textual Amendments
F1 Sch. 11 Pt. 4A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(d) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)
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