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

SCHEDULE 17 S Partnerships

PART 4 S Transactions involving transfer to a partnership

Overview of Part S

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

• paragraphs 12 to 16 make provision about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership,

• paragraphs 17 and 18 provide for certain events following such transactions to be treated as land transactions.

Commencement Information

I1 Sch. 17 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2