Explanatory Notes

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

31 July 2013

The Act

Part 5 – Application of Act to Certain Persons and Bodies

Section 50 – Trusts

133.Section 50 introduces schedule 18 concerning trusts. Subsection (2) confers a power on Scottish Ministers to make provision by regulations to modify schedule 18. This regulation making power will be subject to affirmative procedure (see section 68).