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 38
Modifications to group relief for partnership transactions
Schedule 17 paragraph 38 explains how the group relief rules are modified when they apply to certain partnership transactions, including transfers of chargeable interests to partnerships and transfers of partnership interests that are treated as land transactions.
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.