Land Reform (Scotland) Act 2025

Prospective

Schedule 1 S Meaning of connected person

(introduced by sections 1(6) and 6(5))

Commencement Information

I1 Sch. 1 not in force at Royal Assent, see s. 47(2)

The following is the text referred to in sections 1(6) and 6(5)—

Persons connected through relationships described by the table

2 (1) A person of a kind described in column 1 of the table is connected to a person described by the same row in column 2 (column 3 contains rules about the interpretation of expressions used in each row).

(2) For the avoidance of doubt—

(a) more than one row in the table may be applicable to a person,

(b) where a person described in column 1 of the table is connected to a person described by column 2, that also means the person described by column 2 is connected to the person described in column 1.

Persons connected by reason of having a common connected person

3 Where a person is connected to two or more other persons by reason of being a person described by column 2 of the table in relation to each of them (whether or not the other persons are all of a kind described in the same row of column 1), all of those persons are connected.

The table referred to in paragraphs 2 and 3

4 The following table is the one referred to in paragraphs 2 and 3.

1: Kind of person	2: Person connected	3: Interpretation
A person that requires to be registered on account of being an owner of land in a public register kept in accordance with the Regulations	A person having a controlling interest in the person	one person (“person A”) has a controlling interest in another person (“person B”) if the Regulations provide that person A is to be treated as having a controlling interest in person B “the Regulations” means the Land Reform (Scotland) Act 2016 (Register of Persons Holding a Controlled Interest in Land) Regulations 2021 (S.S.I. 2021/85)
A company	Another company in the same group	“company” has the meaning given in section 288 of the Taxation of Chargeable Gains Act 1992 companies are in the same group if they are, or are included in a number of, companies which, by virtue of section 170 of that Act, together form part of a group for the purposes of sections 171 to 181 of that Act
A company that is required by section 790M of the Act to keep a register of people with significant control over the company	(a) a registrable person in relation to the company (b) a registrable relevant legal entity in relation to the company	“company” has the meaning given in section 1 of the Act “registrable person” and “registrable relevant legal entity” in relation to the company are to be construed in accordance with Part 21A of the Act (see in particular section 790C) “the Act” means the Companies Act 2006
An unregistered company that, by virtue of the Regulations, is required to keep a register of people with significant control over the company	(a) a registrable person in relation to the company (b) a registrable relevant legal entity in relation to the company	“registrable person” and “registrable relevant legal entity” in relation to the company are to be construed in accordance with Part 21A of the Companies Act 2006, as modified by the Regulations “unregistered company” has the meaning given by regulation 2 of the Regulations “the Regulations” means the Unregistered Companies Regulations 2009 (S.I. 2009/2436)
A limited liability partnership (“LLP”) that, by virtue of the Regulations, is required to keep a register of people with significant control over the LLP	(a) a registrable person in relation to the LLP (b) a registrable relevant legal entity in relation to the LLP	“registrable person” and “registrable relevant legal entity” in relation to the LLP are to be construed in accordance with Part 21A of the Companies Act 2006, as modified by the Regulations “limited liability partnership” has the same meaning as in regulation 3(1) of the Regulations “the Regulations” means the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (S.I. 2009/1804)
An eligible Scottish partnership	(a) a registrable person in relation to the partnership (b) a registrable relevant legal entity in relation to the partnership	“eligible Scottish partnership”, and “registrable person” and “registrable relevant legal entity” in relation to the partnership, are to be construed in accordance with the Regulations (see in particular regulation 3) “the Regulations” means the Scottish Partnerships (Register of People with Significant Control) Regulations 2017 (S.I. 2017/694)”.