Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 schedule 7 paragraph 17
Exclusion of relief where control of financial institution is acquired
Schedule 7 paragraph 17 removes the availability of alternative property finance relief where the arrangements involve someone acquiring control of the financial institution involved.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.