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

SCHEDULE 18 S Trusts

PART 2 S Treatment of trusts and beneficiaries generally

Interests of beneficiaries under certain trusts S

4 S An acquisition of the interest of a beneficiary under the trust is to be treated as involving the acquisition of an interest in the trust property.

Commencement Information

I1 Sch. 18 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2