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