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

SCHEDULE 18 S Trusts

PART 6 S Interpretation

Meaning of “settlement” S

21 S In this schedule, “ settlement ” means a trust that is not a bare trust.

Commencement Information

I1 Sch. 18 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2