“acquisition relief” means relief under Part 3 of schedule 11,

“charities relief” means relief under schedule 13,

“company” means (except as otherwise expressly provided) a body corporate other than a partnership,

“contract” includes any agreement,

“conveyance” includes any instrument,

“employee” includes an office-holder and related expressions have a corresponding meaning,

“group relief” means relief under schedule 10,

“jointly entitled” means entitled as joint owners or common owners,

“land transaction return” means a return under section 29(1),

“personal representatives”, in relation to a person, include that person's executors,

“reconstruction relief” means relief under Part 2 of schedule 11,

“registered social landlord” means a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 2010 (asp 17),

F1sub-sale development relief” means relief under schedule 10A,

“the tax” means land and buildings transaction tax.