Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 13A para 2

Interpretation

Schedule 13A paragraph 2 defines three key terms used throughout the schedule relating to friendly societies and their regulatory framework.

  • The term "appropriate authority" takes its meaning from section 119(1) of the Friendly Societies Act 1992, referring to the relevant regulatory body
  • The term "friendly society" takes its meaning from section 116 of the Friendly Societies Act 1992
  • The term "registered", when used in relation to a society, takes its meaning from section 111 of the Friendly Societies Act 1974
  • These definitions ensure consistent interpretation across the schedule by linking to established definitions in existing friendly societies legislation

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