# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 6: Dwellings owned by trustees or personal representatives


(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/4A/paragraph/6 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-4A/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.