Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 17 para 20
Transfers of chargeable interests from a partnership to a partner or connected person
Schedule 17, paragraph 20 sets out when Part 4 of the schedule applies, covering situations where a chargeable interest (such as land or buildings) is transferred out of a partnership to a current or former partner, or to someone connected with such a partner.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.