# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 42B


The following persons may, by notice under paragraph 42E, be required to pay the unpaid tax—
(a) the seller,
(b) any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure,
(c) any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/42B (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-42B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.