# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule makes provision about the application of this Act in relation to trusts.
(2) It is arranged as follows—
Part 2 makes provision for the application of this Act to trusts generally,
Part 3 makes provision for the treatment of certain transactions involving bare trusts,
Part 4 makes provision for the treatment of certain transactions involving settlements,
Part 5 makes provision for the liability of trustees of a settlement to pay the tax and make returns and declarations,
Part 6 defines expressions used in this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.