# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 42


In this schedule—
“arrangements” include any scheme, agreement or understanding, whether or not legally enforceable,
“non-redeemable shares” means shares that are not redeemable shares.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/42 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.