# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 33


In paragraphs 19 and 25—
(a) “share acquisition relief” means relief under section 77 of the Finance Act 1986 (c.41), and
(b) a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/33 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.