# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 18


The 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.

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