Improving transparency in land ownership in Scotland: a consultation on controlling interests in land
Consultation on proposals for the disclosure and publication of information about controlling interests in land owners and tenants.
Abbreviations
ALEO - Arms' length external organisation
ACS - Authorised Contractual Scheme
AUT - Authorised Unit Trust
LBTT - Land and Buildings Transaction Tax
LLP - Limited Liability Partnership
OEIC - Open Ended Investment Company
OSCR - Office of the Scottish Charity Regulator
PLC - Public Limited Company
PSC - Person of Significant Control as defined in the Companies Act 2006
SCIO - Scottish Charitable Incorporated Organisation
SE - Societates Europaeae
Contact
Email: Stephen Krzyzanowski, LandReform@gov.scot
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