What is the purpose of section 65 of the Land and Buildings Transaction Tax (Scotland) Act 2013?

Section 65 acts as a central glossary for the entire Act, gathering key definitions in one place. Rather than defining terms each time they appear, the section allows readers to look up expressions such as company, contract, conveyance, jointly entitled, personal representatives, and the tax whenever they encounter them throughout the legislation.

Which reliefs are defined in section 65 of the LBTT Act 2013?

Section 65 defines several reliefs by reference to their respective schedules: group relief (schedule 10), reconstruction relief and acquisition relief (schedule 11, Parts 2 and 3), charities relief (schedule 13), first-time buyer relief (schedule 4A, introduced 2018), and sub-sale development relief (schedule 10A, introduced 2015), each covering specific types of land transactions.

How does section 65 define a company for LBTT purposes?

Under section 65, a company means any body corporate that is not a partnership. This distinction is significant because Scottish partnerships have separate legal personality and could otherwise fall within the definition. The exclusion ensures partnerships are treated separately from companies throughout the Act's provisions.

What does jointly entitled mean under the Land and Buildings Transaction Tax (Scotland) Act 2013?

Jointly entitled means entitled as either joint owners or common owners. In Scottish property law, common ownership — where each owner has a distinct pro indiviso share — is the more usual form. The definition ensures both types of co-ownership are covered by the Act, reflecting the Scottish legal context appropriately.

Land and Buildings Transaction Tax (Scotland) Act 2013 section 65

General interpretation

Section 65 provides a glossary of key terms used throughout the Act, ensuring consistent interpretation of defined expressions.

The section defines various reliefs by reference to their respective schedules, including group relief, charities relief, acquisition relief, reconstruction relief, first-time buyer relief, and sub-sale development relief.
A "company" means a body corporate other than a partnership, while "contract" includes any agreement and "conveyance" includes any instrument — all broadly defined to capture a wide range of transactions.
"Jointly entitled" covers both joint owners and common owners, and "personal representatives" includes executors, reflecting the Scottish legal context.
"The tax" is defined simply as land and buildings transaction tax (LBTT), and a "land transaction return" refers to the return required under section 29(1) of the Act.

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