Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Partition etc.: disregard of existing interest.
Valid from 01/04/2015
6SIn the case of a land transaction giving effect to a partition or division of a chargeable interest to which persons are jointly entitled, the share of the interest held by the buyer immediately before the partition or division does not count as chargeable consideration.
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