Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

PART 5 Application of act to certain persons and bodies

51 Persons acting in a representative capacity etc.

(1) The personal representatives of a person who is the buyer in a land transaction—

(a) are responsible for discharging the obligations of the buyer under this Act in relation to the transaction, and

(b) may deduct any payment made by them under this Act out of the assets and effects of the deceased person.

(2) A receiver appointed by a court in the United Kingdom having the direction and control of any property is responsible for discharging any obligations under this Act in relation to a transaction affecting that property as if the property were not under the direction and control of the court.