- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Land and Buildings Transaction Tax (Scotland) Act 2013
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Sum of the lower proportions
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14The sum of the lower proportions in relation to the land transfer is determined as follows.
Step 1
Identify the relevant owner or owners.
Step 2
For each relevant owner, identify the corresponding partner or partners.
If there is no relevant owner with a corresponding partner, the sum of the lower proportions is nil.
Step 3
For each relevant owner, find the proportion of the chargeable interest to which the owner was entitled immediately before the land transfer.
Apportion that proportion between any one or more of the relevant owner’s corresponding partners.
Step 4
Find the lower of the following proportions (“the lower proportion”) for each corresponding partner—
(a)the sum of the proportions (if any) of the chargeable interest apportioned to the partner (at Step 3) in respect of each relevant owner,
(b)the partner’s partnership share immediately after the land transfer.
Step 5
Add together the lower proportions for each corresponding partner.
The result is the sum of the lower proportions.
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