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 Schedule 17 paragraph 33
Exclusion of certain leases from relevant partnership property
Schedule 17 paragraph 33 sets out the conditions under which a lease held as partnership property is excluded from being treated as "relevant partnership property" when an interest in a property investment partnership is transferred.
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.