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:

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