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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- SCHEDULE 18
- PART 4
- Acquisition by trustees of...
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Acquisition by trustees of settlementsS
10 SWhere persons, as trustees of a settlement, acquire a chargeable interest or an interest in a partnership, they are to be treated for the purposes of this Act, as it applies to that acquisition, as buyers of the whole of the interest acquired (including the beneficial interest).
Commencement Information
I1 Sch. 18 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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