# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 27


(1) This paragraph applies where—
(a) there is a transfer of a chargeable interest from a partnership to a partnership, and
(b) the transfer is both—
(i) a transaction to which Part 4 of this schedule applies, and
(ii) a transaction to which this Part of this schedule applies.
(2) Paragraphs 13(1) and 21(1) do not apply.
(3) The chargeable consideration for the transaction is taken to be what it would have been if paragraph 13(1) had applied or, if greater, what it would have been if paragraph 21(1) had applied.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/27 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.