Land and Buildings Transaction Tax (Scotland) Act 2013

Duty to make declarationS

17 SThe 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