# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 38


For the purposes of paragraph 37—
(a) the ownership referred to in that paragraph is ownership either directly or through another company or companies, and
(b) the amount of ordinary share capital of A owned by B through another company or companies is to be determined in accordance with sections 1155 to 1157 of the Corporation Tax Act 2010 (c.4).

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/38 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.