# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 48


For the purposes of this schedule, where a person acquires a partnership share or a person's partnership share increases there is a transfer of an interest in the partnership (to that partner and from the other partners).

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/48 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.