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Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 17 paragraph 39
Relief where a connected company is in the same group as the original owner
Schedule 17, paragraph 39 provides a reduction in the LBTT charge when a company that is connected to an original owner transferring property to a partnership would have qualified as a "corresponding partner" but was excluded because only individuals count as connected persons, provided the company and the original owner are in the same corporate group.
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