2.—(1) In these Regulations—
“the 2014 Act” means the Revenue Scotland and Tax Powers Act 2014(1); and
“the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.
(2) In these Regulations, except where otherwise stated a reference to a numbered section is a reference to the section of the Act bearing that number and a reference to a numbered schedule is a reference to a schedule to the Act bearing that number.