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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
- Consideration for exercise of...
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Consideration for exercise of power of appointment or discretionS
11 SParagraph 12 applies where a chargeable interest is acquired by virtue of—
(a)the exercise of a power of appointment, or
(b)the exercise of a discretion vested in trustees of a settlement.
Commencement Information
I1 Sch. 18 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
12 SAny consideration given for the person in whose favour the appointment was made or the discretion was exercised becoming an object of the power or discretion is to be treated for the purpose of this Act as the consideration for the acquisition of the interest.
Commencement Information
I2 Sch. 18 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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