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Land and Buildings Transaction Tax (Scotland) Act 2013

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65General interpretation

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In this Act—

  • “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),

  • “the tax” means land and buildings transaction tax.

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