Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 10 S Group relief

PART 4 S Interpretation

Other definitions S

49 S In this schedule—

• “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable,

• “company” means a body corporate.

Commencement Information

I1 Sch. 10 para. 49 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2