# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 9


Where a person, as bare trustee, grants a lease, the person is to be treated for the purposes of this Act, as it applies in relation to the grant of a lease, as seller of the whole of the interest disposed of.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/18/paragraph/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-18/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.