# Land and Buildings Transaction Tax (Scotland) Act 2013, Schedule 20: Index of defined expressions

Extent: S

Expression
Interpretation provision
acquisition
section 6
acquisition relief
section 65
bare trust
paragraph 19 of schedule 18
buyer
section 7
chargeable consideration
section 17 and schedule 2
chargeable interest
section 4
chargeable transaction
section 15
charities relief
section 65
company
section 65
completion
section 64
connected person
section 58
contingent
section 18
contract
section 65
conveyance
section 65
debt
paragraph 6(4) of schedule 1
disposal
section 6
effective date
section 63
employee
section 65
exempt interest
section 5
exempt transaction
section 16
first-time buyer relief
section 65
group relief
section 65
jointly entitled
section 65
land transaction
section 3
land transaction return
section 65
linked transaction
section 57
main subject-matter
section 61
major interest in land
section 60
market value
section 62
net present value
paragraph 6 of schedule 19
nil rate tax band
section 24(2) and paragraph 3 of schedule 19
non-residential property
section 59(2)
notifiable transaction
section 30
partnership
paragraph 2 of schedule 17
personal representatives
section 65
property-investment partnership
paragraph 31 of schedule 17
reconstruction relief
section 65
registered social landlord
section 65
residential property
section 59(1)
making of a return
section 38
seller
section 7
settlement
paragraph 21 of schedule 18
subject-matter
section 61
sub-sale development relief
section 65
substantial performance
section 14
the tax
section 65
the Tax Authority
section 54
tax band
section 24 and paragraph 3 of schedule 19
tax rate
section 24 and paragraph 3 of schedule 19
unit trust scheme
section 45(5)
unit holder
section 45(5)

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/20 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.