# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 14


(1) This paragraph applies where a person owns a dwelling as—
(a) a trustee, or
(b) a personal representative of another.
(2) For the purposes of this schedule, the person is to be treated as not being the owner of the dwelling.
(3) Sub-paragraph (2) does not affect the operation of any other provision of this schedule by which the person is to be treated as the owner of the dwelling.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/2A/paragraph/14 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-2A/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.