# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 44


Any reference to a person's partnership share at any time is to the proportion in which the person is entitled at that time to share in the income profits of the partnership.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/44 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.