Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

3SThe reference in paragraph 2(a) to a registered social landlord controlled by its tenants is to a registered social landlord the majority of whose board members are tenants occupying properties owned or managed by it.

Commencement Information

I1 Sch. 6 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2