Section 50 TrustsI1
Scotland
(1)
Schedule 18 makes provision about the application of this Act in relation to trusts.
(2)
The Scottish Ministers may, by regulations, modify schedule 18.
F1(3)
See also section 248 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc.: trustees).
Annotations
Textual amendments
- F1
S. 50(3) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(11) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
Commencement
- I1
S. 50 in force at 1.4.2015 by S.S.I. 2015/108, art. 2