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

Yn ddilys o 01/04/2015

SCHEDULE 7 S Alternative property finance relief

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.

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.