SDLTM34410 - Application of exemptions and reliefs: Group relief
A Ltd owns 100% of the issued share capital of B Ltd and C Ltd.
B Ltd and C Ltd own a 50% each partnership interest in 鈥楾he Partnership鈥�.
The partnership owns 100% of the issued share capital in E Ltd and F ltd.
Where 鈥楾he Partnership鈥� in the structure above is a Scottish Partnership (SP) or a Scottish Limited Partnership (Sc LP).