# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 27


The seller is regarded as leaving the group if the companies cease to be members of the same group by reason of a transaction relating to shares in—
(a) the seller, or
(b) another company that is above the seller in the group structure and as a result of the transaction ceases to be a member of the same group as the buyer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/27 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.