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Land and Buildings Transaction Tax (Scotland) Act 2013

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This is the original version (as it was originally enacted).

Public authorities

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5The following are public bodies for the purposes of paragraph 2(b)—

  • a local authority,

  • the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

  • a health board established under section 2(1)(a) of that Act,

  • Healthcare Improvement Scotland established under section 10A of that Act,

  • a special health board established under section 2(1)(b) of that Act,

  • any other body that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

  • a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.

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