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

SCHEDULE 18 S Trusts

PART 3 S Transactions involving bare trusts

Acquisition of chargeable interest by bare trustee S

6 S However, any tax due by the person or persons may, without prejudice to any other method of recovery, be recovered from T.

Commencement Information

I1 Sch. 18 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2