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Land and Buildings Transaction Tax (Scotland) Act 2013
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IntroductionS
7 SThis Part of this schedule applies to land transactions entered into as buyer by or on behalf of the members of a partnership, other than transactions within Parts 4 to 7 of this schedule.
Commencement Information
I1 Sch. 17 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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