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

SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 6 S Interpretation

Meaning of “property trader” and “principal” S

26 S For the purposes of this schedule—

(a) anything done by or in relation to a company connected with a property trader is treated as done by or in relation to that property trader, and

(b) references to the principals or employees of a property trader include the principals or employees of any such company.

Commencement Information

I1 Sch. 4 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2