In this Part of this Schedule—

• “HMRC” means Her Majesty's Revenue and Customs;

• “office-holder” means—

  1. a

     a member of the Scottish Government, and

  2. b

     the holder of an office in the Scottish Administration which is not a ministerial office (within the meaning of section 126(8) of the 1998 Act);

• “relevant information” means information corresponding to any of the particulars which would be required under Schedule 2 to the Finance Act 1931, but for section 28(3)(c) of that Act;

• “Scottish transaction” means the acquisition of—

  1. a

     an estate, interest, right or power in or over land in Scotland, or

  2. b

     the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.