Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 9 paragraph 4

Definition of crofting community right to buy

Schedule 9 paragraph 4 defines the term "crofting community right to buy" as used throughout the schedule.

• The paragraph provides a definition of "crofting community right to buy" for the purposes of Schedule 9.
• The right is exercised by a crofting community body, which is a specific type of organisation recognised in law.
• The legal basis for this right is found in Part 3 of the Land Reform (Scotland) Act 2003.
• This definition ensures that LBTT reliefs under Schedule 9 apply consistently wherever the term is used.