# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 60: Meaning of “major interest” in land


References in this Act to a “major interest” in land are to—
(a) ownership of land, or
(b) the tenant's right over or interest in land subject to a lease.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/60 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.