OpenLegislation

Article 2 Chargeable consideration: qualifying public or educational bodies

Original text. Later amendments are not shown.

For paragraph 17(2)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (chargeable consideration: qualifying public or educational bodies) substitute—

“(c)

any post-16 education body within the meaning of section 35(1) of the Further and Higher Education (Scotland) Act 2005 (asp 6)f1.”.

Annotations

Footnotes

f1

Section 35(1) was relevantly amended by paragraph 8(23) of schedule 1 to the Post-16 Education (Scotland) Act 2013 (asp 12).