Interpretation
2
1
In this Order—
- “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013;
- “the 2003 Act” means the Finance Act 2003 , as amended up to the commencement date;
- “the commencement date” means such day as is appointed by order by the Treasury under section 29(4) of the Scotland Act 2012 ;
- “HMRC” means Her Majesty’s Revenue and Customs (within the meaning of section 4 of the Commissioners for Revenue and Customs Act 2005 ); and
- “a section 29(6) event” means one of the events listed in paragraphs (a) to (c) of section 29(6) of the Scotland Act 2012.
2
In this Order any reference to a transaction, a land transaction, a land transfer or an arrangement are in respect of land situated in Scotland.
2003 c.14.
2012 c.11.
2005 c.11.
Art. 2 in force at 1.4.2015, see art. 1