# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 20


Section 1124 of the Corporation Tax Act 2010 (c.4) applies for determining who has control of the relevant financial institution.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/20 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.