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LAND TAX ACT 2010 - SECT 24
Beneficiaries of discretionary trusts
(1) The beneficiaries of a discretionary trust when a liability for land tax
arises are the persons in whose favour a power of appointment has been
exercised during the 12 month period ending when the liability arises. Note—
See also schedule 4 , definition beneficiary
(2) In this section—
"discretionary trust" means a trust over property for which a person has a
power of appointment.
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