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Land and Buildings Transaction Tax (Scotland) Act 2013
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OverviewS
1 (1)This schedule makes provision about the application of this Act in relation to trusts.S
(2)It is arranged as follows—
Part 2 makes provision for the application of this Act to trusts generally,
Part 3 makes provision for the treatment of certain transactions involving bare trusts,
Part 4 makes provision for the treatment of certain transactions involving settlements,
Part 5 makes provision for the liability of trustees of a settlement to pay the tax and make returns and declarations,
Part 6 defines expressions used in this schedule.
Commencement Information
I1 Sch. 18 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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