Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16 para 3

Definition of "reorganisation"

Schedule 16, paragraph 3 defines what constitutes a "reorganisation" for the purposes of the public bodies relief provisions within LBTT.

• A reorganisation covers the establishment, reform or abolition of one or more public bodies.
• It also includes the creation, alteration or abolition of functions carried out by one or more public bodies.
• The transfer of functions from one public body to another also falls within the definition.
• This definition determines when a land transaction may qualify for relief from LBTT under the public bodies reorganisation provisions.