- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Land and Buildings Transaction Tax (Scotland) Act 2013
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34In 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.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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