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

SCHEDULE 17 S Partnerships

PART 2 S General provisions

Partnership not to be regarded as unit trust scheme etc. S

6 S A partnership is not to be regarded for the purposes of this Act as a unit trust scheme or an open ended investment company.

Commencement Information

I1 Sch. 17 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2