Land and Buildings Transaction Tax (Scotland) Act 2013

Dwellings owned by trustees or personal representatives S

[F1 6. (1) This paragraph applies where a person has or had a major interest in 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 or having been the buyer or acquirer of the interest.]

Textual Amendments

F1 Sch. 4A inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), art. 1(1), sch. (with art. 6)