SCHEDULE 8TRUSTS
Relevant trustees for purposes of return etc.
I18
1
A return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction.
2
The trustees by whom such a return is made are referred to in this Schedule as “"the relevant trustees””.
3
The declaration required by section 53 (declaration that return is complete and correct) must be made by all the relevant trustees.