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

SCHEDULE 11 S Reconstruction relief and acquisition relief

PART 5 S Interpretation

Other definitions S

42 S In this schedule—

• “arrangements” include any scheme, agreement or understanding, whether or not legally enforceable,

• “non-redeemable shares” means shares that are not redeemable shares.

Commencement Information

I1 Sch. 11 para. 42 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2