In this Act—
“the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11),
“the LT(S) Act 2014” means the Landfill Tax (Scotland) Act 2014 (asp 2),
“designated officer” means a member of staff of Revenue Scotland or other person who is, or a category of members of staff or other persons who are, designated by Revenue Scotland for the purposes of this Act,
“information notice” has the meaning given by section 131(1),
“notice of appeal” means a notice under section 242,
“notice of review” means a notice under section 235,
“Revenue Scotland determination” means a determination under section 95,
“tribunal” has the meaning given by section 249.
Commencement Information
I1S. 252 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)