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Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 17 paragraph 27
Transfer of chargeable interest from a partnership to a partnership
Paragraph 27 of Schedule 17 deals with how chargeable consideration is calculated when a chargeable interest (such as land or a lease) is transferred from one partnership to another partnership, and the transaction falls within both the rules for transfers into a partnership and the rules for transfers out of a partnership.
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