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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Transfer of chargeable interest from a partnership to a partnership

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There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Transfer of chargeable interest from a partnership to a partnership. Help about Changes to Legislation

Transfer of chargeable interest from a partnership to a partnershipS

27 (1)This paragraph applies where—S

(a)there is a transfer of a chargeable interest from a partnership to a partnership, and

(b)the transfer is both—

(i)a transaction to which Part 4 of this schedule applies, and

(ii)a transaction to which this Part of this schedule applies.

(2)Paragraphs 13(1) and 21(1) do not apply.

(3)The chargeable consideration for the transaction is taken to be what it would have been if paragraph 13(1) had applied or, if greater, what it would have been if paragraph 21(1) had applied.

Commencement Information

I1 Sch. 17 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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