# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 41


For the purposes of paragraphs 20 and 27 a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/41 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.