# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 47


For the purposes of this schedule, there is a transfer of a chargeable interest from a partnership in any case where—
(a) a chargeable interest that was partnership property ceases to be partnership property, or
(b) a chargeable interest is created out of partnership property and the interest is not partnership property.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/47 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.