Explanatory Notes

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

31 July 2013

The Act

Part 8 – Final Provisions

Crown application

Section 69 – Crown application

159.Section 69 provides that the Act does not apply to Her Majesty in Her private capacity. By virtue of section 20 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10), the Act otherwise applies to the Crown.

160.For the position of Crown bodies as buyers in land transactions see paragraph 2 of schedule 1.