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

Back to top