Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

46 SFor 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