# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 26


In this schedule—
“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable),
references to a person are to be read, in relation to times after the death of the person concerned, as references to the person's personal representatives.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/26 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.