# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 4


The acquisition of an interest in a partnership is not a chargeable transaction, notwithstanding that the partnership property includes land, except as provided by—
(a) Part 4 of this schedule (transfer of chargeable interest to a partnership),
(b) paragraph 17 (transfer of partnership interest pursuant to earlier arrangements), or
(c) paragraph 32 (transfer of interest in property-investment partnership).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.