# The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018, Article 4: Amendment of section 65 of and schedule 20 of the Act


(1) In section 65 of the Act (general interpretation), after the definition of “employee” insert—
““first-time buyer relief” means relief under schedule 4A,”.
(2) In schedule 20 of the Act (index of defined expressions), after the entry for “exempt transaction” insert—
“
first-time buyer relief
section 65
”.

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Source: https://www.legislation.gov.uk/sdsi/2018/9780111039168/article/4 (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.