# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 65: General interpretation

Extent: S

In this Act—
“acquisition relief” means relief under Part 3 of schedule 11,
“charities relief” means relief under schedule 13,
“company” means (except as otherwise expressly provided) a body corporate other than a partnership,
“contract” includes any agreement,
“conveyance” includes any instrument,
“employee” includes an office-holder and related expressions have a corresponding meaning,
“first-time buyer relief” means relief under schedule 4A,
“group relief” means relief under schedule 10,
“jointly entitled” means entitled as joint owners or common owners,
“land transaction return” means a return under section 29(1),
“personal representatives”, in relation to a person, include that person's executors,
“reconstruction relief” means relief under Part 2 of schedule 11,
“registered social landlord” means a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 2010 (asp 17),
sub-sale development relief” means relief under schedule 10A,
“the tax” means land and buildings transaction tax.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/65 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.