{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-3",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-3.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "schedule/18/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "The beneficiary is to be treated for the purpose of this Act as having a beneficial interest in the trust property despite the fact that no such interest is recognised by the law of Scotland or of the country or territory outwith the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/3",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}