Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 17 para 36

Structure of Part 8 – exemptions, reliefs and notification for partnership transactions

Section Schedule 17 paragraph 36 provides a roadmap to the remaining provisions in Part 8 of Schedule 17, which deal with how exemptions, reliefs and notification requirements apply to partnership transactions.

• Paragraph 37 sets out general rules on how exemptions and reliefs apply to the various types of partnership transactions covered in Parts 4 to 7 of Schedule 17.
• Paragraphs 38 and 39 explain how group relief applies to certain transactions involving transfers of interest in partnerships that hold land (covered in Part 4).
• Paragraph 40 explains how charities relief applies to certain transfers of interest in a partnership.
• Paragraph 41 sets out the notification requirements for certain transfers of interest in a partnership.