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Land and Buildings Transaction Tax (Scotland) Act 2013
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Rhagor o Adnoddau
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Point in time view as at 16/12/2022.
Changes to legislation:
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, PART 3.
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PART 3STransactions involving bare trusts
Acquisition of chargeable interest by bare trusteeS
5 SWhere a person (T) acquires a chargeable interest or an interest in a partnership as bare trustee, this Act applies as if the interest were vested in, and the acts of T in relation to it were the acts of the person or persons for whom T is trustee.
Commencement Information
I1 Sch. 18 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
6 SHowever, any tax due by the person or persons may, without prejudice to any other method of recovery, be recovered from T.
Commencement Information
I2 Sch. 18 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
7 SParagraphs 5 and 6 do not apply in relation to the grant of a lease.
Commencement Information
I3 Sch. 18 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Grant of lease to bare trusteeS
8 SWhere a lease is granted to a person as bare trustee, the person is to be treated for the purposes of this Act, as it applies in relation to the grant of a lease, as buyer of the whole of the interest acquired.
Commencement Information
I4 Sch. 18 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Grant of lease by bare trusteeS
9 SWhere a person, as bare trustee, grants a lease, the person is to be treated for the purposes of this Act, as it applies in relation to the grant of a lease, as seller of the whole of the interest disposed of.
Commencement Information
I5 Sch. 18 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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