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

SCHEDULE 17 S Partnerships

PART 9 S Interpretation

Transfer of chargeable interest to a partnership S

46 S For the purposes of this schedule, there is a transfer of a chargeable interest to a partnership in any case where a chargeable interest becomes partnership property.

Commencement Information

I1 Sch. 17 para. 46 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2