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

Valid from 01/04/2015

SCHEDULE 16 S Public bodies relief

Public bodies S

4 S The following are public bodies for the purposes of this schedule—

• the Scottish Ministers,

• a Minister of the Crown,

• the Scottish Parliamentary Corporate Body,

• 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 authority 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 body (other than a company) that is established by or under an enactment for the purpose of carrying out functions conferred on it by or under an enactment,

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

5 S In this schedule, references to a public body include—

(a) a company in which all the shares are owned by such a body, and

(b) a wholly-owned subsidiary of such a company.

6 S In paragraphs 4 and 5, “company” means a company as defined by section 1 of the Companies Act 2006.