# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 21


Relief under this schedule is not withdrawn where—
(a) the buyer ceases to be a member of the same group as the seller as a result of an acquisition of shares by another company (“the acquiring company”) in relation to which—
(i) section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) applies, and
(ii) the conditions for relief under that section are met, and
(b) the buyer is immediately after that acquisition a member of the same group as the acquiring company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/21 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.