Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

Valid from 01/04/2015

SCHEDULE 17 S Partnerships

PART 8 S Application of provisions on exemptions, reliefs and notification

Overview of Part S

36 S This Part of this schedule is arranged as follows—

• paragraph 37 makes general provision about the application of exemptions and reliefs to transactions mentioned in Parts 4 to 7 of this schedule,

• paragraphs 38 and 39 makes provision about the application of group relief to certain transactions mentioned in Part 4 of this schedule,

• paragraph 40 makes provision about the application of charities relief to certain transfers of interest in a partnership,

• paragraph 41 makes provision about the notification of certain transfers of interest in a partnership.