In this Part the expressions listed below are defined or otherwise explained by the provisions indicated—
| acquisition relief | Schedule 7, paragraph 8(1) |
| assignment (in Scotland) | section 121 |
| bare trust | Schedule 16, paragraph 1(2) |
| the Board (in relation to the Inland Revenue) | section 42(3) |
| chargeable consideration | section 50 and Schedule 4 |
| chargeable interest | section 48(1) |
| chargeable transaction | section 49 |
| charities relief | Schedule 8, paragraph 1(1) |
| closure notice | Schedule 10, paragraph 23(1) (in relation to a land transaction return); Schedule 11, paragraph 16(1) (in relation to a self-certificate) |
| company | section 100 (except as otherwise expressly provided) |
| completion (in Scotland) | section 121 |
| contingent (in relation to consideration) | section 51(3) |
| delivery (in relation to a land transaction return) | Schedule 10, paragraph 2(2) |
| discovery assessment | Schedule 10, paragraph 28(1) |
| effective date (in relation to a land transaction) | section 119 |
| employee | section 121 |
| exempt interest | section 48(2) to (5) |
| filing date (in relation to a land transaction return) | Schedule 10, paragraph 2(1) |
| implementation date | Schedule 19, paragraph 2(2) |
| the Inland Revenue | section 113 |
| jointly entitled | section 121 |
| land | section 121 |
| land transaction | section 43(1) |
| land transaction return | section 76(1) |
| lease (and related expressions) | section 120 |
| linked transactions | section 108 |
| main subject-matter (in relation to a land transaction) | section 43(6) |
| major interest (in relation to land) | section 117 |
| market value | section 118 |
| notice of enquiry | Schedule 10, paragraph 12(1) (in relation to a land transaction return); Schedule 11, paragraph 7(1) (in relation to a self-certificate) |
| notifiable (in relation to a land transaction) | section 77 |
| partnership (and related expressions) | Schedule 15, paragraphs 1 to 4 |
| purchaser | section 43(4) |
| rate of tax | section 55(7) |
| reconstruction relief | Schedule 7, paragraph 7(1) |
| registered social landlord | section 121 |
| residential property | section 116 |
| Revenue determination | Schedule 10, paragraph 25(1) |
| self-assessment | section 76(3)(a) |
| self-certificate | section 79(3)(b) |
| settlement | Schedule 16, paragraph 1(1) |
| standard security | section 121 |
| statutory provision | section 121 |
| subject-matter (in relation to a land transaction) | section 43(6) |
| substantial performance (in relation to a contract) | section 44(5) to (7) |
| surrender (in Scotland) | section 121 |
| tax | section 121 |
| uncertain (in relation to consideration) | section 51(3) |
| unit holder | section 101(4) |
| unit trust scheme | section 101(4) |
| vendor | section 43(4) |
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)