Part 1 Transfer of Interest in Partnership: “Relevant Partnership Property”
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 31 Stamp Duty Land Tax: Special Provisions for Property-Investment Partnerships

Section 97

Part 1 Transfer of Interest in Partnership: “Relevant Partnership Property”

Paragraph 14 of Schedule 15 to FA 2003

1

(1)     Paragraph 14 of Schedule 15 to FA 2003 (transfer of interest in property-investment partnership) is amended as follows.

(2)     After sub-paragraph (3) insert—

“(3A)     A transfer to which this paragraph applies is a Type A transfer if it takes the form of arrangements entered into under which—

(a)     the whole or part of a partner's interest as partner is acquired by another person (who may be an existing partner),

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