Land and Buildings Transaction Tax (Scotland) Act 2013 section 51

Persons acting in a representative capacity etc.

Section 51 deals with who is responsible for meeting LBTT obligations when a buyer is deceased or when property is under the control of a court-appointed receiver.

  • Personal representatives of a deceased buyer must fulfil all LBTT obligations that would have fallen on the buyer
  • Personal representatives may recover any LBTT payments they make from the deceased person's estate
  • A court-appointed receiver controlling property must meet LBTT obligations for transactions affecting that property
  • The receiver's obligations apply as though the property were not under court direction or control

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