# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 23


(1) For the purposes of paragraph 22 (see Step 1), a person is a relevant owner if—
(a) immediately after the land transfer, the person is entitled to a proportion of the chargeable interest, and
(b) immediately before the land transfer, the person was a partner or connected with a partner.
(2) For the purposes of this paragraph and paragraph 22, persons who are entitled to a chargeable interest as joint owners are taken to be entitled to the chargeable interest as common owners in equal shares.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/23 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.