{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-20",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-20.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "schedule/20",
  "kind": "schedule",
  "number": "20",
  "heading": "Index of defined expressions",
  "text": "Expression\nInterpretation provision\nacquisition\nsection 6\nacquisition relief\nsection 65\nbare trust\nparagraph 19 of schedule 18\nbuyer\nsection 7\nchargeable consideration\nsection 17 and schedule 2\nchargeable interest\nsection 4\nchargeable transaction\nsection 15\ncharities relief\nsection 65\ncompany\nsection 65\ncompletion\nsection 64\nconnected person\nsection 58\ncontingent\nsection 18\ncontract\nsection 65\nconveyance\nsection 65\ndebt\nparagraph 6(4) of schedule 1\ndisposal\nsection 6\neffective date\nsection 63\nemployee\nsection 65\nexempt interest\nsection 5\nexempt transaction\nsection 16\nfirst-time buyer relief\nsection 65\ngroup relief\nsection 65\njointly entitled\nsection 65\nland transaction\nsection 3\nland transaction return\nsection 65\nlinked transaction\nsection 57\nmain subject-matter\nsection 61\nmajor interest in land\nsection 60\nmarket value\nsection 62\nnet present value\nparagraph 6 of schedule 19\nnil rate tax band\nsection 24(2) and paragraph 3 of schedule 19\nnon-residential property\nsection 59(2)\nnotifiable transaction\nsection 30\npartnership\nparagraph 2 of schedule 17\npersonal representatives\nsection 65\nproperty-investment partnership\nparagraph 31 of schedule 17\nreconstruction relief\nsection 65\nregistered social landlord\nsection 65\nresidential property\nsection 59(1)\nmaking of a return\nsection 38\nseller\nsection 7\nsettlement\nparagraph 21 of schedule 18\nsubject-matter\nsection 61\nsub-sale development relief\nsection 65\nsubstantial performance\nsection 14\nthe tax\nsection 65\nthe Tax Authority\nsection 54\ntax band\nsection 24 and paragraph 3 of schedule 19\ntax rate\nsection 24 and paragraph 3 of schedule 19\nunit trust scheme\nsection 45(5)\nunit holder\nsection 45(5)",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/20",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}