PART 11Reviews and appeals

CHAPTER 4Supplementary

I1248Application of this Part to trustees

1

This section applies where, in relation to land and buildings transaction tax, the buyers in the land transaction are a trust.

2

In a case where some (but not all) of the trustees give notice of review under section 235—

a

notification of the review must be given by Revenue Scotland to each of the other relevant trustees whose identity is known to it,

b

any of the other relevant trustees may be a party to the review if they notify Revenue Scotland,

c

the agreement of all the relevant trustees is required if the review is to be settled by agreement,

d

if the review is not settled, notice of Revenue Scotland's conclusions must be given to each of the relevant trustees whose identity is known to Revenue Scotland, and

e

section 240 (effect of conclusions of review) applies in relation to all of the relevant trustees.

3

In a case where the trust and Revenue Scotland agree to enter into mediation—

a

notification of the agreement must be given by Revenue Scotland to each of the relevant trustees whose identity is known to it,

b

any of the relevant trustees may be a party to the mediation if they notify Revenue Scotland, and

c

the agreement of all the relevant trustees is required if the mediation is to be settled by agreement.

4

In the case of an appeal relating to the transaction—

a

the appeal may be brought by any of the relevant trustees,

b

notice of the appeal must be given by the trustee or trustees bringing the appeal to each of the other relevant trustees,

c

the agreement of all the relevant trustees is required if the appeal is to be settled by agreement,

d

if the appeal is not settled, any of the relevant trustees are entitled to be parties to the appeal, and

e

the tribunal's decision on the appeal binds all of the relevant trustees.

5

In this section “relevant trustees” has the meaning given by paragraph 16 of schedule 18 to the LBTT(S) Act 2013.

6

This section has effect subject to the provisions of schedule 18 to the LBTT(S) Act 2013 (relating to trustees).