Textual Amendments
19(1)The Scottish Ministers may by order amend paragraph 4(2) so as to substitute, for the percentage figure for the time being specified there, a different percentage figure.S
(2)The Scottish Ministers may by order amend paragraph 2(1)(b), 3(1)(b) or 11(4) so as to substitute, for the figure for the time being specified there, a different figure.
(3)The Scottish Ministers may by order modify this schedule so as to make provision for or about reliefs from the additional amount and, in particular, may—
(a)add a relief,
(b)modify any relief,
(c)remove any relief.
(4)The Scottish Ministers may by regulations modify the following provisions of this schedule—
(a)Parts 2 (except paragraphs 2(1)(b) and 3(1)(b)) and 4 so far as relating to the application of this schedule in relation to—
(i)partnerships,
(ii)trusts,
(b)Part 6 (except paragraph 11(4)),
(c)paragraph 20.
(5)An order under sub-paragraph (3) may modify any other enactment that the Scottish Ministers consider appropriate.
20(1)In this schedule—S
“bare trust” has the meaning given in paragraph 19 of schedule 18,
“relevant consideration” is to be construed in accordance with paragraph 4(3) and (4),
“settlement”, except in paragraph 12(5)(b), has the meaning given in paragraph 21 of schedule 18.
(2)Part 6 of schedule 5 (what counts as a “dwelling”) applies for the purposes of this schedule as it applies for the purposes of schedule 5.
(3)For the purposes of this schedule, a beneficiary under a settlement has a relevant interest in a dwelling that is or forms part of the trust property or the subject-matter of a transaction if the beneficiary is entitled to—
(a)occupy the dwelling for life, or
(b)income (whether net or gross) in respect of the dwelling.]