Land and Buildings Transaction Tax (Scotland) Act 2013

Overview of PartS

19 SThis Part of this schedule is arranged as follows—

  • paragraphs 20 to 26 make provision about certain land transactions involving the transfer of a chargeable interest from a partnership,

  • paragraph 27 makes special provision where the transaction involves a transfer from a partnership to a partnership,

  • paragraph 28 makes special provision where the partnership consists entirely of bodies corporate.

Commencement Information

I1 Sch. 17 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2