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

7 S Paragraphs 5 and 6 do not apply in relation to the grant of a lease.

Commencement Information

I1 Sch. 18 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2