# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 15


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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/15 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.