# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3


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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.