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

SCHEDULE 6 S Relief for certain acquisitions by registered social landlords

Landlord controlled by tenants S

4 S For the purposes of paragraph 3, “board member” is to be construed as follows—

Type of registered social landlord	Board member
Company	A director of the company
Body corporate whose affairs are managed by its members	A member
Body of trustees	A trustee
None of the above	A member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord

Commencement Information

I1 Sch. 6 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2