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Land and Buildings Transaction Tax (Scotland) Act 2013

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48 SFor the purposes of this schedule, where a person acquires a partnership share or a person's partnership share increases there is a transfer of an interest in the partnership (to that partner and from the other partners).

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I1 Sch. 17 para. 48 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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