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

PART 7 S General and interpretation

Interpretation S

60 Meaning of “major interest” in land S

References in this Act to a “major interest” in land are to—

(a) ownership of land, or

(b) the tenant's right over or interest in land subject to a lease.

Commencement Information

I1 S. 60 in force at 1.4.2015 by S.S.I. 2015/108, art. 2