Land and Buildings Transaction Tax (Scotland) Act 2013

Valid from 01/04/2015

PART 5 S Settlements: payment of tax and returns

Liability to pay the tax S

15 S Where 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.

Liability to make returns S

16 S A 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”).

Duty to make declaration S

17 S The declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.

Responsible trustees S

18 S The 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.