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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Public bodies

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Public bodiesS

4SThe following are public bodies for the purposes of this schedule—

  • the Scottish Ministers,

  • a Minister of the Crown,

  • the Scottish Parliamentary Corporate Body,

  • a local authority,

  • the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

  • a health board established under section 2(1)(a) of that Act,

  • Healthcare Improvement Scotland established under section 10A of that Act,

  • a special health board established under section 2(1)(b) of that Act,

  • any other authority that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

  • a body (other than a company) that is established by or under an enactment for the purpose of carrying out functions conferred on it by or under an enactment,

  • a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.

Commencement Information

I1 Sch. 16 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

5SIn this schedule, references to a public body include—

(a)a company in which all the shares are owned by such a body, and

(b)a wholly-owned subsidiary of such a company.

Commencement Information

I2 Sch. 16 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

6SIn paragraphs 4 and 5, “company” means a company as defined by section 1 of the Companies Act 2006.

Commencement Information

I3 Sch. 16 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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