# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 13


“Charitable trust” means—
(a) a trust of which all the beneficiaries are charities, or
(b) a unit trust scheme in which all the unit holders are charities.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/13 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.