# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 5


For the purposes of this Act, a partnership is treated as the same partnership notwithstanding a change in membership if any person who was a member before the change remains a member after the change.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/5 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.