Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 17 S Partnerships

PART 3 S Ordinary partnership transactions

Introduction S

7 S This 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