# The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014, Article 9: Partnership share attributable to partner

Extent: S

Paragraphs 25 and 26 of schedule 17 to the Act have effect notwithstanding that the relevant date for the purposes of paragraph 26(1) of that schedule is prior to the commencement date, but any references to obligations to pay tax under the Act in respect of land transactions prior to that date have no effect.

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Source: https://www.legislation.gov.uk/ssi/2014/377/article/9 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.