# The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014, Regulation 2: Interpretation


(1) In these Regulations—
“the 2014 Act” means the Revenue Scotland and Tax Powers Act 2014; and
“the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.
(2) 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.

---
Source: https://www.legislation.gov.uk/ssi/2014/375/regulation/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.