# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 40


There is a change in the control of a company if—
(a) a person who controls the company (alone or with others) ceases to do so,
(b) a person obtains control of the company (alone or with others), or
(c) the company is wound up.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/40 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.