Paragraph 6 Dwellings owned by trustees or personal representativesF1
(1)
This paragraph applies where a person has or had a major interest in 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 or having been the buyer or acquirer of the interest.
Annotations
Textual amendments
- F1
Sch. 4A inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), art. 1(1), sch. (with art. 6)