Regulation 2 Interpretation

In these Regulations—

• “the 2014 Act” means the Revenue Scotland and Tax Powers Act 2014^f1; and

• “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.

In these Regulations, except where otherwise stated a reference to a numbered section is a reference to the section of the Act bearing that number and a reference to a numbered schedule is a reference to a schedule to the Act bearing that number.