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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
LBTT guidance on companies and other organisations, including who can
LBTT guidance on the rules which apply when a company is in liquidation
LBTT guidance on unit trust schemes.
Person acting in representative capacity and LBTT.
LBTT guidance on Co-operative and Community Benefit Societies
Land and Buildings Transaction Tax (Scotland) Act 2013 (LBTT(S)A 2013)
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