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

SCHEDULE 17 S Partnerships

PART 9 S Interpretation

Arrangements S

50 S “ Arrangements ” includes any scheme, agreement or understanding, whether or not legally enforceable.

Commencement Information

I1 Sch. 17 para. 50 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2