65General interpretationS
In this Act—
“acquisition relief” means relief under Part 3 of schedule 11,
“charities relief” means relief under schedule 13,
“company” means (except as otherwise expressly provided) a body corporate other than a partnership,
“contract” includes any agreement,
“conveyance” includes any instrument,
“employee” includes an office-holder and related expressions have a corresponding meaning,
[F1“first-time buyer relief” means relief under schedule 4A,]
“group relief” means relief under schedule 10,
“jointly entitled” means entitled as joint owners or common owners,
“land transaction return” means a return under section 29(1),
“personal representatives”, in relation to a person, include that person's executors,
“reconstruction relief” means relief under Part 2 of schedule 11,
“registered social landlord” means a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 2010 (asp 17),
[F2sub-sale development relief” means relief under schedule 10A,]
“the tax” means land and buildings transaction tax.
Textual Amendments
F1Words in s. 65 inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), arts. 1(1), 4(1) (with art. 6)
F2Entry in s. 65 inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 6(1)
Commencement Information
I1S. 65 in force at 1.4.2015 by S.S.I. 2015/108, art. 2