Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 13 paragraph 12
Charitable trusts and the charities relief schedule
Schedule 13 paragraphs 12 and 13 extend the charities relief provisions so that they also apply to charitable trusts, and define what a charitable trust means for these purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.