# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4


For the purposes of paragraph 3, “board member” is to be construed as follows—
Type of registered social landlord
Board member
Company
A director of the company
Body corporate whose affairs are managed by its members
A member
Body of trustees
A trustee
None of the above
A member of the committee of management or other body to which is entrusted the direction of the affairs of the registered social landlord

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.