# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 5


In this schedule, references to a public body include—
(a) a company in which all the shares are owned by such a body, and
(b) a wholly-owned subsidiary of such a company.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/16/paragraph/5 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-16/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.