Land and Buildings Transaction Tax (Scotland) Act 2013

Charitable trusts

This section has no associated Explanatory Notes

14In this schedule as it applies in relation to a charitable trust—

(a)references to the buyer in paragraph 3(a) and (b) are to the beneficiaries or unit holders, or any of them,

(b)the reference to the buyer in paragraph 5(a) is to any of the beneficiaries or unit holders,

(c)the reference in paragraph 6 to the charitable purposes of the buyer is to those of the beneficiaries or unit holders, or any of them.