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Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 17 paragraph 14
The sum of the lower proportions in relation to the land transfer
Paragraph 14 of Schedule 17 sets out a step-by-step method for calculating "the sum of the lower proportions" in relation to a transfer of land into a partnership, which is used to determine how much of the transfer may be relieved from LBTT.
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