# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 29


Paragraph 28 does not apply where—
(a) there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c.4)) obtains control of, or ceases to control, the buyer, and
(b) the other persons who controlled the buyer before the change continue to do so.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/29 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.