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 Sch 17 para 37
No exemption for nil consideration in partnership transactions
Schedule 17 paragraph 37 removes the normal nil-consideration exemption from certain partnership-related land transactions, while preserving most other reliefs and exemptions.
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.