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15 SWhere the trustees of a settlement are liable to pay the tax, the payment may be recovered (but only once) from any one or more of the responsible trustees.
Commencement Information
I1 Sch. 18 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
16 SA return in relation to a land transaction may be made by any one or more of the responsible trustees in relation to the transaction (the “relevant trustees”).
Commencement Information
I2 Sch. 18 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
17 SThe declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.
Commencement Information
I3 Sch. 18 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
18 SThe responsible trustees, in relation to a land transaction, are—
(a)the persons who are trustees at the effective date of the transaction, and
(b)any person who subsequently becomes a trustee.
Commencement Information
I4 Sch. 18 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2