Land and Buildings Transaction Tax (Scotland) Act 2013

InterpretationS

3SIn this schedule—

• “bond assets”, “bond-holder”, “bond-issuer” and “capital” have the meaning given by section 564G of the Income Tax Act 2007 (c.3),

• “prescribed” means prescribed in regulations made by the Scottish Ministers,

• “qualifying interest” means a major interest in land other than a lease for a period of 21 years or less.