Land and Buildings Transaction Tax (Scotland) Act 2013

50 Trusts S

(1) Schedule 18 makes provision about the application of this Act in relation to trusts.

(2) The Scottish Ministers may, by regulations, modify schedule 18.

[F1 (3) See also section 248 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc.: trustees).]

Textual Amendments

F1 S. 50(3) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(11) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

Commencement Information

I1 S. 50 in force at 1.4.2015 by S.S.I. 2015/108, art. 2