• “bare trust” has the meaning given in paragraph 19 of schedule 18,

• [F2“coronavirus” has the meaning given by section 1 of the Coronavirus (Scotland) Act 2020,]

• “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.]