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 8 paragraph 6
Exceptions to the restriction on relief where a bond holder acquires control
Schedule 8 paragraph 6 sets out two situations where the restriction in paragraph 5 does not apply, meaning the bond holder can still benefit from the relief that treats certain bond transactions as not being chargeable for LBTT purposes.
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.