# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 26


For the purposes of this schedule—
(a) anything done by or in relation to a company connected with a property trader is treated as done by or in relation to that property trader, and
(b) references to the principals or employees of a property trader include the principals or employees of any such company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4/paragraph/26 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.