This section has no associated Explanatory Notes
[F114(1)This paragraph applies where a person owns a dwelling as—S
(a)a trustee, or
(b)a personal representative of another.
(2)For the purposes of this schedule, the person is to be treated as not being the owner of the dwelling.
(3)Sub-paragraph (2) does not affect the operation of any other provision of this schedule by which the person is to be treated as the owner of the dwelling.]
Textual Amendments
F1Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)