# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 43


Companies are members of the same group if one is the 75% subsidiary of the other or both are 75% subsidiaries of a third company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/43 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.