Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

13SCharitable 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