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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- SCHEDULE 6
- Landlord controlled by tenants
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Landlord controlled by tenantsS
3SThe reference in paragraph 2(a) to a registered social landlord controlled by its tenants is to a registered social landlord the majority of whose board members are tenants occupying properties owned or managed by it.
Commencement Information
I1 Sch. 6 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
4SFor the purposes of paragraph 3, “board member” is to be construed as follows—
| Type of registered social landlord | Board member |
|---|---|
| Company | A director of the company |
| Body corporate whose affairs are managed by its members | A member |
| Body of trustees | A trustee |
| None of the above | A member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord |
Commencement Information
I2 Sch. 6 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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