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

SCHEDULE 18 S Trusts

PART 4 S Transactions involving settlements

Reallocation of trust property as between beneficiaries S

14 S The fact that the beneficiary gives consent does not mean that there is chargeable consideration for the acquisition.

Commencement Information

I1 Sch. 18 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2