LBTT5001 - Rules for particular transactions and bodies

Chapter 5 of the LBTT legislation guidance covering particular transactions and bodies including exchanges, companies, unit trust schemes etc.

LBTT guidance on partnerships (see LBTT7001) and trusts (see LBTT8001) are provided separately.

The LBTT(S)A 2013 includes rules for particular bodies or particular types of transactions. These include rules for:

LBTT guidance on land transactions involving exchanges of major interests in land.

LBTT guidance on companies and other organisations, including who can act for a company and who can act for an unincorporated association.

LBTT guidance on the rules which apply when a company is in liquidation or administration

LBTT guidance on unit trust schemes.

Person acting in representative capacity and LBTT.

LBTT guidance on Industrial and Provident Societies.