Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/part/5
Timestamp: 2020-08-10 21:55:49
Document Index: 800098321

Matched Legal Cases: ['ART 5', 'ART 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, PART 5.
PART 5SSettlements: payment of tax and returns
Liability to pay the taxS
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.
I1 Sch. 18 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Liability to make returnsS
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”).
I2 Sch. 18 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Duty to make declarationS
17 SThe declaration required by section 36(1) or (2)(a) must be made by all the relevant trustees.
I3 Sch. 18 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Responsible trusteesS
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.
I4 Sch. 18 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2