Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 16 Public bodies relief

Meaning of “reorganisation”

3 A “reorganisation” means changes involving—

(a) the establishment, reform or abolition of one or more public bodies,

(b) the creation, alteration or abolition of functions to be discharged or discharged by one or more public bodies, or

(c) the transfer of functions from one public body to another.