http://www.legislation.gov.uk/id/asp/2013/11/schedule/2A/part/6

F1SCHEDULE 2AADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.

Annotations:

Amendments (Textual)

Sch. 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)

PART 6OWNERSHIP OF DWELLINGS

Dwellings owned by trustees or personal representatives

14

1

This paragraph applies where a person owns a dwelling as—

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.