Land and Buildings Transaction Tax (Scotland) Act 2013

65 General interpretation S

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),

• [F2 sub-sale development relief” means relief under schedule 10A,]

• “the tax” means land and buildings transaction tax.

Textual Amendments

F1 Words 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)

F2 Entry 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

I1 S. 65 in force at 1.4.2015 by S.S.I. 2015/108, art. 2