Land and Buildings Transaction Tax (Scotland) Act 2013

Landlord controlled by tenants

This adran has no associated Nodiadau Esboniadol

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

Type of registered social landlordBoard member
CompanyA director of the company
Body corporate whose affairs are managed by its membersA member
Body of trusteesA trustee
None of the aboveA member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord