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

SCHEDULE 17 S Partnerships

PART 9 S Interpretation

Transfer of chargeable interest S

45 S References to the transfer of a chargeable interest include—

(a) the creation of a chargeable interest,

(b) the renunciation or release of a chargeable interest, and

(c) the variation of a chargeable interest.

Commencement Information

I1 Sch. 17 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2