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

SCHEDULE 18 S Trusts

PART 5 S Settlements: payment of tax and returns

Duty to make declaration S

17 S The declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.

Commencement Information

I1 Sch. 18 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2