Exceptions to change of control rule

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-320

Full withdrawal

Legislation/Regulatory – LBTTSA13 Sch. 5, para. 16

Partial withdrawal

Legislation/Regulatory – LBTTSA13 Sch. 5, para. 18

Share acquisition relief applied

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-320

Subsequent non-exempt transfer

Commentary – Land and Buildings Transaction Tax (Scotland) ¶206-320