# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 16


Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a share transaction that—
(a) is effected as mentioned in paragraph 7(1) of schedule 1, and
(b) meets the conditions in paragraph 7(2) of that schedule (variation of testamentary dispositions etc.).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.