Land and Buildings Transaction Tax (Scotland) Act 2013 section 66

Index of defined expressions

Section 66 directs users to Schedule 20 of the Act, which provides a comprehensive index of all defined terms and expressions used throughout the legislation.

• Schedule 20 of the Act contains an index of all defined expressions used in the LBTT legislation.
• The index covers terms that are formally defined or otherwise explained within the Act.
• This serves as a reference tool to help users quickly locate the meaning of specific terms.
• Understanding the defined terms is essential for correctly interpreting and applying the LBTT rules.