# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 16


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”).

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/16 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.