# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 25


Relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn if—
(a) 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, and
(b) paragraphs 26 to 28 apply.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/25 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.