Scotland Act 2012

Valid from 01/07/2012

This section has no associated Explanatory Notes

33U.K.In this Part of this Schedule—

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

  • “office-holder” means—

    (a)

    a member of the Scottish Government, and

    (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—

    (a)

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

    (b)

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