# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 23


But where, in a case to which paragraph 21 or 22 applies—
(a) the buyer ceases to be a member of the same group as the acquiring company in the circumstances mentioned in paragraph 24, and
(b) at the time the buyer ceases to be a member of the same group as the acquiring company, it or a relevant associated company holds a chargeable interest to which paragraph 25 applies,
this schedule applies as if the buyer had then ceased to be a member of the same group as the seller.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/23 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.