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 Schedule 12 paragraph 2
Qualifying conditions for transfer of chargeable interest to a limited liability partnership
Schedule 12 paragraph 2 sets out the qualifying conditions that must be met for LBTT relief when a chargeable interest (such as land or buildings) is transferred to a limited liability partnership (LLP).
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.