Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

5SIn this schedule, references to a public body include—

(a)a company in which all the shares are owned by such a body, and

(b)a wholly-owned subsidiary of such a company.

Commencement Information

I1 Sch. 16 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2