Land and Buildings Transaction Tax (Scotland) Act 2013

PART 5 S Interpretation

Interpretation S

25 (1) In this schedule “financial institution” has the meaning given by section 564B of the Income Tax Act 2007 (c.3). S

(2) For this purpose section 564B(1) applies as if paragraph (d) were omitted.

Commencement Information

I1 Sch. 7 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

26 S In this schedule—

• “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable),

• references to a person are to be read, in relation to times after the death of the person concerned, as references to the person's personal representatives.

Commencement Information

I2 Sch. 7 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2