Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 17 para 30

Arrangement of Part 7 of Schedule 17

Schedule 17, paragraph 30 provides an overview of how Part 7, dealing with property investment partnerships, is structured.

• Part 7 of Schedule 17 covers special rules that apply to property investment partnerships
• Paragraphs 32 to 34 deal with certain transactions involving the transfer of an interest in a property investment partnership
• Paragraph 35 allows a property investment partnership to elect out of the rules in Part 4 (transfers to a partnership) for certain land transactions
• This paragraph serves as a navigational guide and does not itself create any rights or obligations