# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 35B


The following persons may, by notice under paragraph 35E, be required to pay the unpaid tax—
(a) any company that at any relevant time was a member of the same group as the acquiring company and was above it in the group structure,
(b) any person who at any relevant time was a controlling director of the acquiring company or a company having control of the acquiring company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/35B (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-35B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.