# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 34


In this Part of this schedule, references to control of a company changing are to the company becoming controlled—
(a) by a different person,
(b) by a different number of persons, or
(c) by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/34 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.