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

SCHEDULE 18 S Trusts

PART 5 S Settlements: payment of tax and returns

Responsible trustees S

18 S The responsible trustees, in relation to a land transaction, are—

(a) the persons who are trustees at the effective date of the transaction, and

(b) any person who subsequently becomes a trustee.

Commencement Information

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