8(1)A return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction.U.K.
(2)The trustees by whom such a return is made are referred to in this Schedule as “"the relevant trustees””.
(3)The declaration required by section 53 (declaration that return is complete and correct) must be made by all the relevant trustees.
Commencement Information
I1Sch. 8 para. 8 in force at 1.4.2018 by S.I. 2018/34, art. 3