# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 19


Relief under Part 2 or Part 3 of this schedule is not withdrawn where control of the acquiring company changes as a result of a transfer of shares to another company in relation to which share acquisition relief applies.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/19 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.