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Land and Buildings Transaction Tax (Scotland) Act 2013
Land and Buildings Transaction Tax (Scotland) Act 2013 — segment 4
plies where, at the time the buyer ceases to be a member of the same group as the seller (“the relevant time”), it or a relevant associated company holds a chargeable interest— that was acquired by the buyer under the relevant transaction, or that is derived from a chargeable interest so acquired, and that has not subsequently been acquired at market value u
Topics: alternative finance arrangements, charities relief, company group relief, dwelling classification