# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 27


This paragraph applies where, at the time control of that other company changes, it holds shares transferred to it by the transfer mentioned in paragraph 25(a), or any shares derived from shares so transferred.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/27 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.