# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule makes provision about the application of this Act in relation to partnerships.
(2) It is arranged as follows—
Part 2 makes general provision about the treatment of partnerships,
Part 3 makes provision about ordinary transactions involving a partnership,
Part 4 makes provision about transactions involving transfers from a partner or certain other persons to a partnership,
Part 5 makes provision about transactions involving transfers from a partnership to a partner or certain other persons (including transfers between partnerships),
Part 7 makes provision about transfers of interest in, and transactions involving, a property investment partnership,
Part 8 makes provision about the application of provisions of this Act on exemptions, reliefs, and notification to transactions falling within Parts 4 to 7,
Part 9 defines expressions used in this schedule.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

