- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Land and Buildings Transaction Tax (Scotland) Act 2013
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PART 2General provisions
Meaning of “partnership”
2In this Act, “partnership” means—
(a)a partnership within the Partnership Act 1890 (c.39),
(b)a limited partnership registered under the Limited Partnerships Act 1907 (c.24),
(c)a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c.12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c.12 (N.I.)),
(d)a firm or entity of a similar character to any of those mentioned in paragraphs (a) to (c) formed under the law of a country or territory outside the United Kingdom.
Chargeable interests treated as being held by partners etc.
3(1)For the purposes of this Act—
(a)a chargeable interest held by or on behalf of a partnership is treated as held by or on behalf of the partners, and
(b)a land transaction entered into for the purposes of a partnership is treated as entered into by or on behalf of the partners,
and not by or on behalf of the partnership as such.
(2)Sub-paragraph (1) applies notwithstanding that the partnership is regarded as a legal person, or as a body corporate, under the law of the country or territory under which it is formed.
Acquisition of interest in partnership not chargeable except as specially provided
4The acquisition of an interest in a partnership is not a chargeable transaction, notwithstanding that the partnership property includes land, except as provided by—
(a)Part 4 of this schedule (transfer of chargeable interest to a partnership),
(b)paragraph 17 (transfer of partnership interest pursuant to earlier arrangements), or
(c)paragraph 32 (transfer of interest in property-investment partnership).
Continuity of partnership
5For the purposes of this Act, a partnership is treated as the same partnership notwithstanding a change in membership if any person who was a member before the change remains a member after the change.
Partnership not to be regarded as unit trust scheme etc.
6A partnership is not to be regarded for the purposes of this Act as a unit trust scheme or an open ended investment company.
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