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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Paragraph 14 of schedule 2A – Deemed ownership: dwellings owned by trustees or personal representatives

67.Paragraph 14 provides that trustees and executors are not treated as owning dwellings in their care. But that does not affect that person being treated as owner for another reason – for example, where the person is a relevant beneficiary.

68.Interpretative provisions of the 2013 Act relevant to Paragraph 14—

“personal representative”section 65.

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