Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 17 paragraph 42

Definitions used in Schedule 17

Schedule 17, paragraph 42 introduces the definitions part of Schedule 17, which provides the meaning of key terms and expressions used throughout the schedule.

• Paragraph 42 opens the definitions part of Schedule 17
• This part contains the meanings of specific terms and expressions used in the schedule
• The definitions apply throughout the whole of Schedule 17
• Understanding these defined terms is essential for correctly interpreting and applying the other provisions of the schedule