Land and Buildings Transaction Tax (Scotland) Act 2013 schedule 13 paragraph 16

Definition of charitable purposes

Paragraph 16 of schedule 13 defines what "charitable purposes" means for the purposes of the charities relief provisions in this schedule.

• The term "charitable purposes" is given a specific statutory definition for use throughout schedule 13.
• The definition is imported from section 106 of the Charities and Trustee Investment (Scotland) Act 2005.
• This ensures consistency with the wider Scottish charity law framework when applying LBTT charities relief.
• Any organisation seeking charities relief under this schedule must demonstrate that its purposes qualify as charitable under the 2005 Act definition.