{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-65",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-65.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": "section/65",
  "kind": "section",
  "number": "65",
  "heading": "General interpretation",
  "text": "In this Act—\n“acquisition relief” means relief under Part 3 of schedule 11,\n“charities relief” means relief under schedule 13,\n“company” means (except as otherwise expressly provided) a body corporate other than a partnership,\n“contract” includes any agreement,\n“conveyance” includes any instrument,\n“employee” includes an office-holder and related expressions have a corresponding meaning,\n“first-time buyer relief” means relief under schedule 4A,\n“group relief” means relief under schedule 10,\n“jointly entitled” means entitled as joint owners or common owners,\n“land transaction return” means a return under section 29(1),\n“personal representatives”, in relation to a person, include that person's executors,\n“reconstruction relief” means relief under Part 2 of schedule 11,\n“registered social landlord” means a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 2010 (asp 17),\nsub-sale development relief” means relief under schedule 10A,\n“the tax” means land and buildings transaction tax.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 65 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(1) (with art. 6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Entry in s. 65 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(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 65 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/section/65",
    "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."
}