http://www.legislation.gov.uk/asp/2013/11/schedule/3/paragraph/4/2022-12-16Land and Buildings Transaction Tax (Scotland) Act 2013An Act of the Scottish Parliament to make provision about the taxation of land transactions.texttext/xmlenStatute Law Database2024-06-03Expert Participation2022-12-16SCHEDULE 3Sale and leaseback reliefInterpretationI14In this schedule, “debt” has the same meaning as in paragraph 6(4) of schedule 1.