# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 10


In this Part of this schedule, “trade” includes any venture in the nature of trade.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/10 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.