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 make returns S

16 S A return in relation to a land transaction may be made by any one or more of the responsible trustees in relation to the transaction (the “relevant trustees”).

Commencement Information

I1 Sch. 18 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2