Explanatory Notes

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

31 July 2013

The Act

Part 7 – General and Interpretation

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.