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Land and Buildings Transaction Tax (Scotland) Act 2013
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- Acts of the Scottish Parliament
- 2013 asp 11
- SCHEDULE 17
- PART 5
- Overview of Part
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Overview of PartS
19 SThis Part of this schedule is arranged as follows—
paragraphs 20 to 26 make provision about certain land transactions involving the transfer of a chargeable interest from a partnership,
paragraph 27 makes special provision where the transaction involves a transfer from a partnership to a partnership,
paragraph 28 makes special provision where the partnership consists entirely of bodies corporate.
Commencement Information
I1 Sch. 17 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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