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

SCHEDULE 13 S Charities relief

Charitable trusts S

13 S “Charitable trust” means—

(a) a trust of which all the beneficiaries are charities, or

(b) a unit trust scheme in which all the unit holders are charities.

Commencement Information

I1 Sch. 13 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2