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

Valid from 01/04/2015

SCHEDULE 7 S Alternative property finance relief

PART 5 S Interpretation

Interpretation S

25 (1) In this schedule “financial institution” has the meaning given by section 564B of the Income Tax Act 2007 (c.3). S

(2) For this purpose section 564B(1) applies as if paragraph (d) were omitted.