Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 16 paragraph 4

Public bodies for the purposes of Schedule 16

Schedule 16 paragraph 4 defines which organisations qualify as "public bodies" for the purposes of the compulsory purchase relief provisions in Schedule 16.

• Key government and parliamentary bodies — including the Scottish Ministers, Ministers of the Crown, and the Scottish Parliamentary Corporate Body — are all classified as public bodies for this purpose.
• Local authorities and NHS-related bodies — such as health boards, special health boards, Healthcare Improvement Scotland, and the NHS common services agency — are included in the definition.
• Planning authorities and statutory bodies established by legislation to carry out public functions (other than companies) also qualify as public bodies under this provision.
• The Scottish Ministers have the power to prescribe additional persons or bodies as public bodies for the purposes of this paragraph by order, allowing the list to be expanded over time.

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