Article 2 InterpretationI1
Scotland
(1)
In this Order—
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“the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013;
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“the 2003 Act” means the Finance Act 2003f1, as amended up to the commencement date;
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“the commencement date” means such day as is appointed by order by the Treasury under section 29(4) of the Scotland Act 2012f2;
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“HMRC” means Her Majesty’s Revenue and Customs (within the meaning of section 4 of the Commissioners for Revenue and Customs Act 2005f3); and
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“a section 29(6) event” means one of the events listed in paragraphs (a) to (c) of section 29(6) of the Scotland Act 2012.
(2)
In this Order any reference to a transaction, a land transaction, a land transfer or an arrangement are in respect of land situated in Scotland.