# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 3


(1) For the purposes of this Act—
(a) a chargeable interest held by or on behalf of a partnership is treated as held by or on behalf of the partners, and
(b) a land transaction entered into for the purposes of a partnership is treated as entered into by or on behalf of the partners,
and not by or on behalf of the partnership as such.
(2) Sub-paragraph (1) applies notwithstanding that the partnership is regarded as a legal person, or as a body corporate, under the law of the country or territory under which it is formed.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.