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Land and Buildings Transaction Tax (Scotland) Act 2013

Connected persons

Section 58 – Connected persons

146.Section 58 defines “connected persons” by reference to section 1122 of the Corporation Tax Act 2010 (c.4) and sets out the provisions in the Act that refer to “connected persons”. The meaning of “connected persons” is modified in schedule 17 by paragraph 49 of that schedule.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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