Land and Buildings Transaction Tax (Scotland) Act 2013

49PartnershipsS

This section has no associated Explanatory Notes

(1)Schedule 17 makes provision about the application of this Act in relation to partnerships.

(2)The Scottish Ministers may, by regulations, modify schedule 17.

Commencement Information

I1S. 49 in force at 1.4.2015 by S.S.I. 2015/108, art. 2