# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 10


This paragraph applies to arrangements in so far as they are for the purpose of facilitating a transfer of the whole or part of the business of a company to another company in relation to which—
(a) section 96 of the Finance Act 1997 (c.16) (stamp duty relief: demutualisation of insurance companies) is intended to apply, and
(b) the conditions for relief under that section are intended to be met.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/10 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.