# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 9


This paragraph applies to arrangements entered into with a view to an acquisition of shares by a company (“the acquiring company”)—
(a) in relation to which section 75 of the Finance Act 1986 (c.41) (stamp duty: acquisition relief) will apply,
(b) in relation to which the conditions for relief under that section will be met, and
(c) as a result of which the buyer will be a member of the same group as the acquiring company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10/paragraph/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.