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

SCHEDULE 15 S Relief for compliance with planning obligations

Public authorities S

5 S The following are public bodies for the purposes of paragraph 2(b)—

• a local authority,

• the common services agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c.29),

• a health board established under section 2(1)(a) of that Act,

• Healthcare Improvement Scotland established under section 10A of that Act,

• a special health board established under section 2(1)(b) of that Act,

• any other body that is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c.8),

• a person prescribed for the purposes of this paragraph by the Scottish Ministers by order.

Commencement Information

I1 Sch. 15 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2