- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Land and Buildings Transaction Tax (Scotland) Act 2013
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Rhagor o Adnoddau
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No versions valid at: 25/09/2014
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- 01/04/2015- Amendment
- 25/09/2014
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2SParagraphs 3 and 4 apply where property is held in trust—
(a)under the law of Scotland, or
(b)under the law of a country or territory outwith the United Kingdom,
on terms such that, if the trust had effect under the law of England and Wales, a beneficiary would be regarded as having an equitable interest in the trust property.
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