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

SCHEDULE 18 S Trusts

PART 5 S Settlements: payment of tax and returns

Liability to pay the tax S

15 S Where the trustees of a settlement are liable to pay the tax, the payment may be recovered (but only once) from any one or more of the responsible trustees.

Commencement Information

I1 Sch. 18 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Liability to make returns S

16 S A return in relation to a land transaction may be made by any one or more of the responsible trustees in relation to the transaction (the “relevant trustees”).

Commencement Information

I2 Sch. 18 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Duty to make declaration S

17 S The declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.

Commencement Information

I3 Sch. 18 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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

I4 Sch. 18 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2