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

SCHEDULE 18 S Trusts

PART 3 S Transactions involving bare trusts

Grant of lease by bare trustee S

9 S Where 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

I1 Sch. 18 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2