OpenLegislation

Schedule 20 Index of defined expressionsI1

Scotland

ExpressionInterpretation provision
acquisitionsection 6
acquisition reliefsection 65
bare trustparagraph 19 of schedule 18
buyersection 7
chargeable considerationsection 17 and schedule 2
chargeable interestsection 4
chargeable transactionsection 15
charities reliefsection 65
companysection 65
completionsection 64
connected personsection 58
contingentsection 18
contractsection 65
conveyancesection 65
debtparagraph 6(4) of schedule 1
disposalsection 6
effective datesection 63
employeesection 65
exempt interestsection 5
exempt transactionsection 16
F1first-time buyer relief section 65
group reliefsection 65
jointly entitledsection 65
land transactionsection 3
land transaction returnsection 65
linked transactionsection 57
main subject-mattersection 61
major interest in landsection 60
market valuesection 62
net present valueparagraph 6 of schedule 19
nil rate tax bandsection 24(2) and paragraph 3 of schedule 19
non-residential propertysection 59(2)
notifiable transactionsection 30
partnershipparagraph 2 of schedule 17
personal representativessection 65
property-investment partnershipparagraph 31 of schedule 17
reconstruction reliefsection 65
registered social landlordsection 65
residential propertysection 59(1)
making of a returnsection 38
sellersection 7
settlementparagraph 21 of schedule 18
subject-mattersection 61
F2sub-sale development reliefsection 65
substantial performancesection 14
the taxsection 65
the Tax Authoritysection 54
tax bandsection 24 and paragraph 3 of schedule 19
tax ratesection 24 and paragraph 3 of schedule 19
unit trust schemesection 45(5)
unit holdersection 45(5)

Annotations

Textual amendments

F1

Words in sch. 20 inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), arts. 1(1), 4(2) (with art. 6)

F2

Words in sch. 20 inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123) , arts. 1(1) , 6(2)

Commencement

I1

Sch. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2