Interpretation
This section has no associated Policy Notes
15. In this Part—
“the Keeper” means the Keeper of the Registers of Scotland;
“LBTT” means land and buildings transaction tax;
“the original owner” is “P” as provided for by paragraph 8 of schedule 8; and
“URN” means the unique reference number allocated by Revenue Scotland to a land transaction for the purposes of LBTT.