http://www.legislation.gov.uk/asp/2013/11/schedule/18/part/6/crossheading/meaning-of-settlement/2016-04-01Land and Buildings Transaction Tax (Scotland) Act 2013An Act of the Scottish Parliament to make provision about the taxation of land transactions.texttext/xmlenStatute Law Database2024-06-03Expert Participation2016-04-01SCHEDULE 18TrustsPART 6InterpretationMeaning of “settlement”I1 21 In this schedule, “ settlement ” means a trust that is not a bare trust.