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Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 17 paragraph 17
Anti-avoidance: withdrawal of partnership interest after land transfer
Paragraph 17 of Schedule 17 is an anti-avoidance provision that applies where, following a transfer of land into a partnership, the person who transferred that land then reduces or gives up their partnership interest under pre-arranged plans, and that withdrawal of interest would not otherwise be a chargeable transaction.
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