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Land and Buildings Transaction Tax (Scotland) Act 2013 section Sch 17 para 35
Election to disapply special partnership rules on transfers to property-investment partnerships
Schedule 17 paragraph 35 allows the buyer to elect out of the special property-investment partnership rules (Part 4 of Schedule 17) when a chargeable interest is transferred to a property-investment partnership, with the consequence that the transaction is instead taxed at market value under the ordinary partnership transfer rules.
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